Examlex
A leverage point is the feature of the ad that moves the viewer from understanding the product's benefits to linking those benefits with:
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are an integral part of the finished product.
Conversion Costs
The sum of labor and overhead expenses incurred in the process of converting raw materials into finished goods.
Work In Process
Goods and materials that are partially completed in the manufacturing process, representing an inventory category on the balance sheet.
Inventory
Raw materials, work-in-progress, and finished goods that are considered part of a business's assets that are ready or will be ready for sale.
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