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Direct Labor Costs
The wages paid to workers who are directly involved in the production of goods or the provision of services.
Indirect Labor
Labor costs associated with support work that does not directly contribute to the manufacture of products or the provision of services, such as maintenance and supervisory wages.
Manufacturing Overhead
All indirect costs related to the manufacturing process, including but not limited to utilities, rent, and salaries of support staff.
Direct Labor Cost
An alternate term for direct labor, emphasizing the expense associated with the wages and benefits paid to production workers.
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