Examlex
Juran suggests classifying customers into two main groups: the ____ and the _____.
Cost of Goods Manufactured
The total cost of materials, labor, and overhead incurred for products completed during a specific time period.
Factory Overhead
The total of all indirect costs associated with manufacturing, such as indirect labor, maintenance, and utilities that cannot be directly traced to a specific product.
Indirect Labor
Labor costs for employees who assist in the production process but are not directly involved in the creation of the final product, such as supervisors and maintenance workers.
Indirect Materials
Supplies used in the production process that cannot be directly traced to specific products, such as lubricants for machinery.
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