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The receptor for static equilibrium is the .
Direct Material
Raw materials that are directly attributable to the production of goods, essential in determining the cost of goods sold.
Direct Labor
Direct Labor refers to the work of employees that is directly associated with the production of goods or the provision of services, distinguishable as wages for hands-on work.
Incremental Overhead
Additional overhead costs that arise due to a new activity or an increase in existing activities within a company, not previously budgeted or accounted for.
Sunk Costs
Sunk Costs are costs that have already been incurred and cannot be recovered, and should not affect future business decisions.
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