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The four Cs, mentioned as guidance guidelines, include
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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