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The simplest level of CNS function is the
Direct Costs
Expenses directly associated with the production of goods or services, such as raw materials and labor.
Variable Costs
Costs that vary directly with the level of production or volume of output, including materials and labor directly involved in a company's manufacturing process.
Direct Labor Cost
The total cost of all labor that can be directly attributed to the production or manufacturing of goods or services.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, excluding direct materials and direct labor costs.
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