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Regular Time Cost
This refers to the expenses associated with normal operations and working hours, excluding any overtime or special circumstances costs.
Over Time Cost
The added expense incurred from having employees work beyond their regular working hours.
Marginal Subcontracting Cost
The additional cost incurred for each additional unit of production that is subcontracted rather than produced in-house.
Layoff Cost
The expenses associated with reducing an organization's workforce, encompassing severance pay, benefits continuation, and potential legal costs.
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