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In an entity relationship diagram, the primary keys are denoted with:
Cost Object
Any item for which costs are separately measured and tracked, such as products, services, projects, or customers.
Cost Of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including materials and labor costs.
Materials And Labor
The primary components of manufacturing costs, representing the raw materials and workforce expenses directly involved in production.
Prime Costs
The sum of direct materials and direct labor expenses directly involved in the manufacturing of a product.
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