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Deming and Juran were part of the quality-management movement.
Manufacturing Overhead
All indirect costs associated with the production process, such as utilities, maintenance, and salaries of supervisors.
Total Manufacturing Costs
The sum of direct materials, direct labor, and manufacturing overhead incurred in producing goods.
Direct Labor Cost
The wages and salaries paid to employees who are directly involved in producing goods or providing services.
Total Manufacturing Costs
The sum of all costs directly involved in producing a product, including raw materials, labor, and manufacturing overhead.
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