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Directly Traced
Refers to costs or expenses that can be directly linked to a specific product, service, or department.
Product Costs
Expenses directly incurred from the manufacturing of products, including direct materials, direct labor, and manufacturing overhead.
Manufacturing Margin
The difference between the sales revenue of manufactured goods and the cost of their direct materials and direct labor.
Variable Selling
Costs associated with selling a product that vary with the level of sales activity, such as commissions or shipping fees.
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