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Direct Materials
The raw materials that are directly used in the manufacturing process of a product and are easily traceable to that product.
Direct Labor-Hours
A measure of the work done by manufacturing employees directly involved in the production process, typically quantified in hours.
Variable Overhead
Costs that vary with the level of production output, such as supplies and utility expenses associated with manufacturing operations.
Direct Materials
The raw materials directly used in the production of goods.
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