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Determine whether
Direct Labor
The expenditure on the pay of staff who are directly participating in the creation of products or services.
Factory Overhead Cost
Expenses related to the production process that are not directly tied to a specific product, including costs for utilities, maintenance, and factory equipment depreciation.
Depreciation
The accounting method of allocating the cost of a tangible asset over its useful life.
Sales Commissions
Payments made to sales employees or agents based on the sales volume they achieve.
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