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___________are rough rock or reinforced concrete structures built parallel to the coast to protect boats and harbours from the force of large breaking waves.
Direct Material
Basic substances that are directly used and can be readily identified in the final product.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process or production of goods.
Variable Overhead
Costs that change in proportion to the activity or volume of production, such as utilities or indirect materials.
Direct Material
The raw materials directly used in the manufacturing of a product, which are easily traceable to the finished product.
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