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Supervisor
An individual in charge of overseeing and directing the work of a group of people.
Direct Materials
Raw materials that are used in the manufacturing process and are directly incorporated into the finished product.
Direct Labor
The wages and associated costs for employees who are directly involved in the production of goods or services.
Factory Overhead
All indirect costs associated with manufacturing, including utilities, maintenance, and salaries of indirect labor, not directly tied to the production of goods.
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