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Manufacturing Overhead
Indirect production costs that cannot be directly attributed to specific units produced, such as utilities and rent for the production facility.
Cost of Goods Sold
The direct costs attributable to the production of goods sold by a company, including materials, labor, and overhead costs.
Direct Materials
Raw materials that are directly traceable to the production of specific goods or services.
Raw Materials
Basic materials that are used in the manufacturing process to produce goods or finished products.
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