Examlex
Which of the following would not be considered a use of cash?
Cost of Goods Manufactured
The total cost incurred by a company to produce goods in a specific period, including materials, labor, and overhead costs.
Manufacturing Overhead
This encompasses costs related to the manufacturing process that are not directly associated with the products being manufactured, such as equipment depreciation and factory rent, essential for understanding total production costs.
Indirect Production Costs
Expenses related to the production process that cannot be directly linked to a specific product, often including maintenance, supervision, and factory utilities.
Direct Material
Raw materials that are directly traceable to the manufacturing of a specific product and constitute a significant portion of the product's cost.
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