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Why does the Tutorial advise against creating your own theme from scratch?
Direct Labor
Labor costs that are directly attributable to the production of goods or services, such as wages for workers manufacturing a product.
Indirect Labor
Labor costs not directly associated with the production of goods or services, such as salaries of supervisors or maintenance staff.
Product Costs
All costs directly tied to the creation of a product, including materials, labor, and allocated overhead.
Materials Overhead
Costs related to the production process that are not directly tied to the product being manufactured, such as factory supplies and equipment maintenance.
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