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Manufacturing Overhead
These are all the indirect costs associated with the production process, excluding direct materials and direct labor.
Cost of Goods Sold
The immediate expenses linked to the manufacturing of a company's sold products, covering the cost of materials and labor directly engaged in the product's creation.
Work in Process
Stock consisting of materials that are in the process of being transformed into final products but have not reached completion.
Finished Goods
Items that have completed the manufacturing process but have not yet been sold to customers.
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