Examlex
A procedure is:
Direct Labor
The labor or work performed by employees who are directly involved in the production of goods or services.
Nonmanufacturing Cost
Expenses not directly tied to the production of goods, such as administrative, sales, and marketing costs.
Prime Costs
The combined direct costs of raw materials and labor that are directly involved in the production of a product.
Indirect Material
Materials used in the manufacturing process that are not directly incorporated into the final product, such as lubricants and cleaning supplies.
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