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The Hubble time is
Direct Labor
The labor costs directly attributable to the production of goods or services, including wages of workers who physically convert materials into finished products.
Work In Process
Inventory items that are partially completed products found midway through the production process.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are significant in cost.
Specific Process
A defined sequence of activities or steps designed to achieve a particular outcome, often unique to a particular field or industry.
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