Examlex
A major criticism of utilitarianism as an ethical theory is:
Direct Materials Cost
The cost of raw materials that are directly traceable to the production of a specific product or service.
Manufacturing Overhead
All manufacturing costs other than those accounted for as direct labor and direct materials. Includes indirect costs such as maintenance, utilities, and rent in the production process.
Indirect Materials
Materials used in the production process that cannot be directly linked to specific products, such as lubricants and cleaning supplies.
Direct Materials Cost
The cost of raw materials and components used directly in the manufacturing of a product.
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