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Cupcake Mix
A pre-made mixture containing some or all of the ingredients needed to bake cupcakes, requiring only additional wet ingredients or none at all.
Direct Materials
Raw materials that can be directly attributed to the production of specific goods or services.
Factory Overhead
All indirect costs incurred during the manufacturing process, excluding direct materials and direct labor costs.
Direct Labor
Labor costs that are directly associated with the production of goods or the provision of services.
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