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Herbert Packer developed the due process model.
Direct Materials
Raw materials that can be directly attributed to the production of a product and are an essential part of the finished product.
Factory Overhead
All indirect costs incurred during the manufacturing process, excluding the costs of direct labor and materials.
Factory Overhead
The indirect costs associated with manufacturing, including indirect labor, indirect materials, and other expenses that cannot be directly tied to the production of goods.
Indirect Material
Items used in the production process that do not become a part of the final product, such as lubricants for machines.
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