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Direct Labor Costs
Expenses associated with the labor directly involved in the production of goods or services.
Manufacturing Overhead
The indirect costs associated with manufacturing a product, including utilities, depreciation on machinery, and maintenance costs, not directly tied to production volume.
Product Design Costs
Expenses associated with the creation and design of a product, including research, testing, and prototyping.
Unit Level
Refers to activities or costs that are incurred for every single unit of production, directly tied to the output level in manufacturing processes.
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