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In certain circumstances,there may be a preference as to which table in a 1:1 relationship contains the foreign key.
Cost Of Goods Sold
The immediate expenses linked to the manufacturing of products a company sells.
Product Costs
The costs directly attributable to the manufacturing of a product, including direct labor, direct materials, and manufacturing overhead.
Period Costs
Expenses that are not tied directly to the production process and are instead recognized as expenses in the period in which they are incurred.
Direct Materials Cost
The expenditure on raw materials that are directly used in the manufacturing of a product.
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