Examlex
Which of the following is not part of the Buddhist "trinity?"
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are considered variable costs.
Factory Depreciation
The systematic reduction in the recorded cost of fixed assets (such as manufacturing equipment) to account for wear and tear or obsolescence over time.
Total Manufacturing Costs
The aggregate cost of direct material, direct labor, and manufacturing overhead incurred in producing goods.
Operating Expenses
Operating expenses consist of the costs related to a company's primary operational activities, excluding costs associated with manufacturing or production.
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