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Let be the cube with vertices . Approximate by using a Riemann sum as in Definition 1, taking the patches to be the squares that are the faces of the cube and the points to be the centers of the squares.
Indirect Costs
Expenses not directly traceable to a specific cost object, such as a product or project, including utilities, rent, and managerial salaries.
Product Costs
Costs that are directly incurred in the production of goods, including direct materials, direct labor, and manufacturing overhead.
Direct Materials
Raw materials that are directly traceable to the production of a specific product and are a major component of its cost.
Direct Labor
Wages paid to workers directly involved in the production of goods or services, as opposed to administrative or managerial staff.
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