Examlex
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Chocolate Factory
A manufacturing establishment dedicated to the production of chocolate products from raw cacao beans or pre-made cocoa mass.
Manufacturing Overhead
All manufacturing costs that are not directly attributable to a specific product, including indirect materials, indirect labor, and other indirect costs.
Depreciation Factory Building
This term relates to the allocation of the cost of a factory building over its useful life, reflecting its consumption and loss of value over time.
Direct Materials Used
Direct materials used are raw materials that are directly incorporated into a finished product and can be directly associated with the product.
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