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One of the last century's most influential observers of children was the Swiss biologist
Actual Costs
The actual expenses incurred in manufacturing a product or delivering a service, including all direct and indirect costs.
Manufacturing Overhead
All indirect costs associated with manufacturing, including costs related to operating the factory that are not directly tied to producing specific products.
Raw Materials
Basic materials that are used in the production process as inputs for manufacturing finished goods.
Indirect Materials
Components or supplies used in the production process that cannot be directly traced to a finished product.
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