[Solved] n Los Angeles, the entire hierarchy of the Dragna crime Family was convicted of extorting money from the owners of porn shops. hat key factor enabled law enforcement to successfully prosecute this crime Family? Direct Materials: Raw materials that are directly traced and are integral to the production of finished goods. Direct Labor: The labor costs directly attributable to the production of goods or services. Overhead Rate: The ratio used to allocate overhead costs to produced units, calculated by dividing total overheads by an allocation base like labor hours. Work in Process Inventory: Inventory that includes all materials and labor currently in the process of being manufactured but not yet completed.