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Motivation is
Direct Materials
Raw materials that can be directly attributed to the production process of specific goods or services.
Direct Labor-Hours
A measure of the work done by production workers, calculated in hours.
Variable Overhead
Variable overhead refers to costs that change in proportion to the production activity or business operations levels, such as utilities or materials.
Direct Materials
Ingredients that are identifiable in the production process of a product and serve as fundamental elements of the end product.
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