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Cargo is loaded and unloaded only once with:
Factory Overhead
Factory overhead encompasses all indirect costs involved in manufacturing a product, including utility expenses, maintenance of equipment, and salaries of indirect labor.
Direct Materials
Direct materials are raw materials that are directly used in the manufacturing process of a product and are easily identifiable and measurable.
Cost of Goods Manufactured
Refers to the total production cost incurred by a company to manufacture products in a specific period, including materials, labor, and overhead costs.
Factory Overhead
All manufacturing-related costs excluding those for direct labor and direct materials.
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