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Macy's.com, Walmart.com, and Target.com are examples of Internet:
Product Costs
Expenses directly associated with creating a product, including direct materials, direct labor, and manufacturing overhead costs.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the production cost.
Manufacturing Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and salaries of non-direct labor.
Indirect Materials
Materials used in the production process, but cannot be directly associated with a specific product.
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