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A well-written paragraph should begin with:
Direct Labour Cost
The wages and benefits paid to workers who are directly involved in the production of goods or services.
Manufacturing Overhead Cost
All indirect costs related to the manufacturing process, including utilities, depreciation, and maintenance of equipment and facilities.
Manufacturing Overhead
Expenses related to the manufacturing process that are not directly tied to specific products, such as salaries of supervisory staff and factory maintenance.
Direct Materials
Materials that are traceable to the production of specific goods or services and included in the cost of those goods or services.
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