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Depreciation tends to
Indirect Manufacturing Cost
Costs related to production that are not directly associated with the product, such as maintenance, supervision, and utilities.
Incremental Manufacturing Cost
The additional cost incurred to produce one more unit of a product, often considered for decision-making in production processes.
Product Costs
Costs that are directly associated with the creation of a product, including direct materials, direct labor, and manufacturing overhead.
Period Costs
Expenses that are not directly associated with manufacturing and are charged as costs during the period they occur, including general, selling, and administrative costs.
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