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Overhead Costs
Expenses associated with running a business that are not directly tied to a specific product or service.
Cost Pools
Groupings of individual costs in an accounting system, from which cost allocations are made later.
Quality-inspection Cost
Quality-inspection cost refers to the expenses incurred to ensure that products or services meet the required standards and specifications, including testing, material inspections, and employee training.
Unit-level Costs
Expenses directly tied to the production of individual units, including costs of materials and labor directly involved in product creation.
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