Examlex
From a structural point of view, 2NF is better than _____.
Direct Materials
Raw materials that are directly traceable and allocable to a finished product in the manufacturing process.
Factory Overhead
All indirect costs associated with manufacturing, including costs related to operating the factory such as utilities, maintenance, and salaries of indirect labor.
Product Costs
The costs directly associated with the production of goods, including direct material, direct labor, and manufacturing overhead expenses.
Sales and Administrative Expenses
Costs related to the selling of products and the management of the company, excluding production costs.
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