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Direct Labor
Labor costs that can be easily traced to the production of specific goods or services.
Factory Overhead
Refers to the indirect costs associated with manufacturing, not directly tied to a specific unit of product, such as utilities and maintenance expenses.
Assembler's Wages
The compensation paid to workers responsible for assembling products or components in a manufacturing process.
Factory Overhead
All the indirect costs associated with manufacturing, excluding direct materials and direct labor. Examples include utilities, depreciation on manufacturing equipment, and factory manager salary.
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