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Acrylic enamel and acrylic urethanes are two variations of paint used in the collision repair industry.
Direct Labor
The expense associated with paying workers who directly contribute to manufacturing products or delivering services.
Manufacturing Overhead
Indirect factory-related costs that are not directly tied to the production of a specific product, such as the cost of maintaining factory equipment.
Product Costs
The costs directly related to the creation of a product, including raw materials, labor, and overhead.
Direct Materials
Raw materials that can be directly traced to the production of a specific product and are considered a variable cost.
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