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Direct Materials
Raw materials that can be directly traced to the production of a specific product and are considered a variable cost.
Direct Labor
Labor costs associated directly with the manufacturing of goods or delivery of services, typically including wages of workers who physically produce a product.
Direct Labor
The labor costs directly associated with the production of goods, such as wages for workers on the manufacturing line.
Direct Materials
Raw materials that are directly used in the manufacturing of a product and can be directly traced to the goods being produced.
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