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The Software Engineering Code of Ethics and Professional Practice was developed by
Manufacturing Costs
Costs associated with the production of goods, including direct materials, direct labor, and manufacturing overhead.
Direct Labour
The work done by employees directly involved in manufacturing a product or delivering a service, typically accounted for as a variable cost.
Direct Materials
Raw materials that can be directly traced to the manufacturing of a product in a cost-effective manner.
Manufacturing Overheads
Indirect costs related to manufacturing that cannot be directly traced to specific products, including utilities, maintenance, and factory equipment depreciation.
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