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If you have 12,000 records to file, averaging 2 inches per chart, how many inches of file space do you need? How many shelf units (eight shelves per unit, 36 inches wide) would you need?
Manufacturing Costs
Expenses directly associated with the production of goods, including labor, materials, and overhead.
Direct Materials
The primary raw inputs used in the manufacture of products, which are directly traceable to the production process.
Factory Depreciation
The allocation of the cost of a manufacturing or production plant and its equipment over their useful lives, reflecting the usage and wear and tear of fixed assets.
Variable Overhead
Indirect production costs that fluctuate with the level of output, such as utilities or materials.
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