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Solitary play and onlooker play can both be categorized as
Factory Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and salaries of production supervisors, which are not directly traceable to specific units.
Direct Labor Hours
The total hours worked by employees directly involved in manufacturing products or delivering services.
Direct Materials
Raw materials directly used in the manufacturing of a product, easily traceable to the finished good.
Total Cost
The complete cost of producing goods or services, including fixed and variable costs.
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