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Non-Manufacturing Costs
Expenses not directly related to the production of goods, such as administrative, marketing, and sales costs.
Manufacturing Overhead
All indirect costs associated with manufacturing, such as utilities, salaries of indirect labor, and equipment depreciation.
Manufacturing Overhead
All indirect costs associated with manufacturing, such as utilities, maintenance, and salaries of non-direct labor.
Prime Costs
The direct costs of production, typically consisting of direct materials and direct labor.
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