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Explain the importance of considering the relationship of culture and language development and use.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are considered a variable cost.
Indirect Materials
Materials used in the production process that cannot be directly linked to a specific product, such as lubricants and cleaning supplies used in machinery.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor, such as utilities, depreciation, and maintenance of factory equipment.
Direct Labor Costs
The wages of employees who are directly involved in the production of goods or services.
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