Examlex
Compare and contrast cohesion and coupling.
Materials
The physical components or substances used in the production of goods.
Labor
The effort by human workers in producing goods or providing services, often considered in terms of workforce or employment.
Period Costs
Costs that are expensed in the period they're incurred, not directly tied to production activity, such as selling and administrative expenses.
Direct Materials
Raw materials that can be directly attributed to the production of specific goods or services in manufacturing.
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