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When using a megohmmeter, an important safety precaution is not to touch the test leads during the measurement.
Direct Labour
The wages and related benefits for workers who are directly involved in the manufacturing or production of goods.
Variable Manufacturing Overhead
Variable manufacturing overhead includes costs that fluctuate with production volume, such as utilities and materials used in the production process that are not directly tied to specific units produced.
Fixed Manufacturing Overhead
The consistent, non-variable costs associated with manufacturing, regardless of the production volume.
Direct Materials
Raw materials that are directly used in the production of goods and can be easily traced to the product.
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