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For those cases that progress beyond the law enforcement investigative process, few have charges filed by prosecutors, and only rarely is a conviction secured.
Direct Materials
Raw materials that can be directly traced to the manufacturing of a specific product.
Variable Manufacturing Overhead
Costs of manufacturing that vary directly with the level of production, such as raw materials or labor costs.
Fixed Manufacturing Overhead
Costs associated with production that do not vary with the level of output, such as rent and salaries of managers.
Variable Overhead
Costs that change in proportion to the level of production or activity within a business.
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