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Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor, such as utilities, rent, and salaries for managers.
Direct Labor
The labor costs directly traceable to the production of goods, including wages of workers on the production line.
Factory Overhead
All manufacturing costs that are not directly related to the production of goods, including costs associated with operating the factory.
Overhead Costs
Fixed and variable costs incurred in the operation of a business that do not directly contribute to the production of goods or services.
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