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For an American call option, A and B in the graph are
Direct Materials
Raw materials directly used in the manufacturing process of a product, easily traceable and integral to the finished good.
Direct Labor
The wages and other costs for labor that is directly involved in the manufacturing or production of goods or services.
Operating Income
A measure of a company's profit excluding one-off items and costs not directly related to its core operations, such as interest and taxes.
Net Cash Inflows
The total amount of cash received minus cash outflows over a specific period, indicative of financial health.
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