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If the Cost of a Direct Material Is a Small

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If the cost of a direct material is a small portion of total production cost, it may be classified as part of


Definitions:

Superior

An anatomical term indicating a location above or higher relative to another part of the body or structure.

Inferior

A term used in anatomy to describe a position lower in the body or closer to the feet compared to another structure in the standard anatomical position.

Lateral

Positioned on the side or pertaining to the side of a structure or body part.

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