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Computer-aided inspection is performed by infrared and noncontact sensors.
Variable Costing
A costing method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs.
Direct Labor
The wages and salaries paid to workers who are directly involved in the production of goods or the provision of services.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that varies with production volume, such as utility costs in a factory.
Product Costs
Costs directly associated with the manufacturing of goods, including direct materials, direct labor, and manufacturing overhead.
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