Examlex
Which of the following may be included in a job specification?
Direct Materials
Direct materials are raw materials that are directly traceable to the manufacturing of a specific product and constitute a significant portion of its production cost.
Direct Labor
The labor costs directly tied to the production of goods, including wages of workers actively engaged in manufacturing.
Variable Costs
Costs that change in proportion to the level of production or sales activity.
Sunk Cost
A cost that has already been incurred and cannot be recovered or changed.
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