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Product-level Costs
Costs that can be directly attributed to a specific product, including materials and direct labor costs.
Units
Basic measures or quantities used to express a variable, item, or the extent of a service or product used in transactions.
Batches
Groups of items or goods processed or produced at the same time within a manufacturing operation.
Overhead Costs
Indirect expenses related to the day-to-day running of a business, such as rent, utilities, and administrative costs, which are not directly tied to production or sales.
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