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Direct Labor
The cost of wages for employees who directly manufacture or produce goods.
Job-Order Costing System
A method of assigning costs to specific production batches or jobs, often used in manufacturing where the products are distinctly different.
Direct Labor Cost
The total cost of wages paid to employees who are directly involved in the production of a product or service.
Job-Order Costing System
A costing method used to collect and assign manufacturing costs to individual units or specific jobs.
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