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General Materials
Basic supplies and resources used in the everyday operations of a business, not directly tied to the production of specific goods.
Factory Overhead
Costs associated with the operation of a manufacturing plant that are not directly tied to individual products, such as maintenance.
Direct Labor
The compensation, such as salaries or wages, given to workers who are directly engaged in producing goods or services.
Manufacturing Costs
Expenses directly related to the production of goods, including raw materials, labor, and overhead.
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