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A trigger is procedural SQL code that is automatically invoked by the RDBMS upon the occurrence of a given data manipulation event.
Direct Materials
Raw materials that can be directly traced to the production of a specific product.
Direct Labor
The labor or work performed by employees who are directly involved in the production of goods or services.
Nonmanufacturing Cost
Expenses not directly tied to the production of goods, such as administrative, sales, and marketing costs.
Prime Costs
The combined direct costs of raw materials and labor that are directly involved in the production of a product.
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