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For the sake of effectiveness, current prevention factors are now beginning to focus on .
Factory Overhead
Costs tied to manufacturing processes, excluding those for direct labor and materials.
Office Utilities
Expenses associated with the essential services used in an office, such as electricity, water, gas, and internet.
Selling and Administrative Expense
Operating expenses that are not directly tied to production, including costs related to sales, marketing, and general administration of a company.
Direct Materials
The raw materials directly traceable to the manufacturing of a product, forming a significant part of the production cost.
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