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In Super's theory of occupational development,the establishment stage
Direct Materials
Raw materials that are directly traceable to the manufacturing of a specific product and considered a variable cost.
Direct Labour
The labor costs that are directly attributable to the production of goods or services.
Manufacturing Overhead
Manufacturing overhead encompasses all indirect costs associated with the production process, such as utilities, maintenance, and factory supervisor salaries, not including direct materials or labor.
Direct Cost
A cost that can be directly traced to the production of specific goods or services, such as raw materials and labor.
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