Examlex
Word requires a new section every time you change the number of columns in a document.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and considered a variable cost.
Factory Overhead
All indirect costs associated with manufacturing, such as indirect labor, maintenance, and utilities, that cannot be directly traced to specific units produced.
Manufacturing Costs
Expenses directly related to the production of goods, including direct materials, direct labor, and manufacturing overhead.
Work in Process Inventory
Goods partially completed during the manufacturing process, including labor, raw materials, and overhead costs.
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