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Indirect Labor
Labor costs associated with workers who are not directly involved in producing goods or services, such as maintenance staff and supervisors.
Raw Materials
Raw materials are the basic, unprocessed inputs needed in the manufacturing process to produce finished goods.
Factory Payroll
Factory Payroll includes the total compensation paid to employees working within the manufacturing operations, directly involved in producing goods.
Direct Materials
Raw materials that can be directly traced to the manufacturing process of a product.
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