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Overhead
General business expenses that are not directly attributable to a specific business activity, product, or service but are necessary for the business to operate.
Variable Manufacturing Costs
Costs that vary in direct proportion to changes in production volume, including costs such as raw materials and direct labor.
Operating Income
The profit realized from a business's operations after deducting operating expenses from gross profit.
Special Tools
Custom or unique tools designed for specific tasks or projects, often not found in standard toolsets.
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