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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.
Manufacturing Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and salaried labor, that are not directly tied to individual products.
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