Examlex
A need is an internal state that makes certain outcomes appear attractive.
Factory Overhead Cost
Every cost involved in manufacturing that isn't categorized as direct labor or direct materials.
Factory Heating
An operational expense associated with maintaining an appropriate temperature within a manufacturing or production facility, often categorized as a facility overhead cost.
Conversion Costs
The combination of direct labor and manufacturing overhead costs incurred to convert raw materials into finished products.
Direct Materials
The raw materials that are consumed in the manufacturing process and are directly allocated to the product.
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