Examlex
In practice,the first step of QFD is the HOQ.
Direct Labor
Labor costs that can be easily traced to individual units of product; essentially the wages paid to workers who directly manufacture goods.
Manufacturing Overhead
All indirect manufacturing costs, including but not limited to utilities, rent, and salaries of supervisors.
Direct Materials Cost
The expense incurred for raw materials that are directly traceable to the production of specific goods or services.
Raw Materials Inventory
The total cost of all the parts and materials that are held in stock by a company and are used in the production process.
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