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To most users, the interface is the system.
Variable Overhead
Costs that fluctuate with changes in production volume, such as utilities and materials, affecting the cost to produce goods or services.
Direct Materials
The raw materials that are directly traceable to the production of a specific product and constitute a significant portion of the product's direct costs.
Direct Labor-Hours
The total hours worked by employees directly involved in manufacturing products or delivering services.
Variable Overhead
Costs of production that fluctuate with the level of output, such as utility expenses for machinery, which increase with more extensive production.
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