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The Four Cs, Mentioned as Guidance Guidelines, Include

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The four Cs, mentioned as guidance guidelines, include


Definitions:

Direct Materials

Raw materials that are directly traceable to the production of a specific good or product.

Direct Labor

The cost of workers who are directly involved in the production of goods or services.

Manufacturing Overhead

Indirect factory-related costs that are incurred when a product is manufactured, including costs such as utilities, maintenance, and salaried staff.

Direct Materials

Materials that can be directly linked to the production of a product.

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