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Job-Order Cost Sheet
A detailed document that tracks the production costs directly associated with a specific job or order, including materials, labor, and overhead costs.
Direct Materials
Raw materials used in the manufacturing of a product, which can be directly attributed to that product.
Direct Labour
Direct Labour refers to the wages and salaries of employees who are directly involved in the production of goods or services, considered as a variable cost.
Direct Labour Cost
The total expense a company incurs for paying the wages of direct labor employees directly involved in producing goods or services.
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