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Devolution is the
Direct Materials
Raw materials that are directly used in the production of goods and can be easily traced to the product.
Direct Labour
The workforce directly involved in manufacturing goods or providing services, where their labor can be directly tied to end products.
Variable Manufacturing Overhead
Costs in the production process that vary with the level of output, such as utilities for the machinery.
Specialized Machine Cost
The acquisition and operational costs associated with machinery that is designed for specific, specialized tasks in production.
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