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Manufacturing Overhead
All manufacturing costs that are not directly related to the production of a product, such as factory rent, utilities, and maintenance.
Indirect Materials
Materials used in the production process that are not directly traceable to individual products, like lubricants and cleaning supplies.
Indirect Labor
Workers who support the production process but do not directly contribute to the manufacturing of the product, such as maintenance and supervisory staff.
Inventoriable Costs
Expenses directly tied to the production of goods, including materials and labor, capitalized as inventory until sold.
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