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Period Cost
Costs that are not directly tied to the production process and are expensed in the period they are incurred.
Product Cost
The total expense incurred to manufacture a product or deliver a service, including materials, labor, and overhead costs.
Product Cost
The total of costs directly assigned to the production of a product, including raw materials, labor, and manufacturing overhead.
Period Cost
Expenses directly tied to business operations but not a part of the cost of manufacturing or producing goods, often administrative or sales expenses.
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