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Product Cost
The total costs associated with making or acquiring a product, including direct materials, direct labor, and manufacturing overhead.
Period Cost
Costs that are expensed in the period they are incurred and are not directly tied to production, including selling, general, and administrative expenses.
Indirect Labor
Labor costs associated with the production process but not directly working on the product, such as supervisors, maintenance, and cleaning staff.
Product Cost
The total costs associated with producing a product, including direct materials, direct labor, and manufacturing overhead.
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