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According to the MARS model, ability is the most important force influencing individual behaviour and results.
Direct Labor
The wages of those persons whose efforts directly affect the quality or other characteristics of the products manufactured.
Raw Materials
Basic materials used in the manufacturing process to produce finished goods, not yet processed or used in production.
Selling And Administrative Costs
Expenses related to the selling of products and the administrative aspects of a business, excluding production costs.
Direct Labor Costs
The expenses that a company incurs through the wages paid to workers directly involved in manufacturing goods or providing services.
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