Examlex
A modifier:
Cost of Goods Sold
The direct costs attributable to the production of the goods sold in a company, including material and labor costs.
Cost of Goods Manufactured
The total production cost of goods completed during a specific accounting period, including raw materials, labor, and overhead.
Finished Goods
Products that have completed the manufacturing process and are ready for sale to customers.
Transportation Costs
Expenses associated with the movement of goods or materials from one location to another.
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