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What Are the Two General Categories of Working Drawings

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What are the two general categories of working drawings?


Definitions:

Manufacturing Cost Data

Information related to the expenses associated with the production process, including direct materials, direct labor, and manufacturing overhead.

Direct Materials

Raw materials that can be directly attributed to the production of a specific product and are an integral part of the finished product.

Direct Labor

Labor costs directly attributed to the production of goods or the provision of services.

Manufacturing Overhead

Indirect costs related to manufacturing that cannot be directly traced to specific products, such as utilities and management salaries.

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