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The most important sentiment, according to Cattell, is the
Direct Materials
Raw materials that can be directly traced to the production of specific goods or services and are significant in cost.
Total Cost
The complete amount of costs involved in producing, purchasing, and/or selling goods or services, including fixed and variable costs.
Inventory Information
Details about the quantities, locations, and values of a company's inventory, used for managing and reporting purposes.
Manufacturing Cost
The total cost incurred by a company to produce a specific quantity of a product, including direct labor, raw materials, and overhead.
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