Examlex
ASL
Direct Manufacturing Cost
The total of direct materials and direct labor costs that are tied directly to the production process of a product.
Produced Units
The aggregate quantity of units produced over a defined time frame.
Relevant Range
The scope of business activity levels for which certain cost assumptions and behaviors remain valid.
Indirect Manufacturing Cost
Costs related to manufacturing that cannot be directly linked to specific products, such as maintenance and factory utilities.
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