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Manufacturing Overhead
All costs incurred in the manufacturing process that are not directly associated with the production of goods, such as utilities for the factory.
Pervasive Costs
Costs that are widespread and difficult to directly relate to any specific product or segment of a business.
Factory Overhead
Indirect costs associated with manufacturing, including expenses related to operating the factory like utilities, maintenance, and salaries of support staff.
Manufacturing Cost Category
Classification of costs related to the production process, typically including direct materials, direct labor, and manufacturing overhead.
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