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Which would be considered direct evidence
Prime Costs
Prime costs are the direct costs of manufacturing a product, consisting of direct labor and direct materials.
Conversion Costs
The aggregate of labor and overhead expenses incurred in converting raw materials into finished goods.
Manufacturing Costs
Expenses directly related to the production of goods, including the costs of raw materials, direct labor, and overhead.
Direct Cost
Expenses that can be directly attributed to the production of specific goods or services, such as materials and labor.
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