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Sales Budget
An estimate of future sales, often broken down into both volume and value, forming the basis for production planning and marketing strategies.
Cost Of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including labor and materials.
Direct Labor Cost
The wages of factory workers who are directly involved in converting materials into a finished product.
Supervisor Salaries
Payments made to employees who oversee the work of other employees, ensuring that work is performed efficiently and policies are followed.
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