Examlex
IBM makes a DBMS called SQL Server.
Indirect Material
Materials used in the production process that do not end up as part of the final product, such as lubricants for machinery.
Product Costs
Expenses directly associated with creating a product, including direct materials, direct labor, and manufacturing overhead costs.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the production cost.
Manufacturing Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and salaries of non-direct labor.
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