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Direct Labor
The wages and other compensation paid to employees who are directly involved in the production of goods and services.
Special Order
A customer request for a product or service that is not normally offered by the business, often requiring unique production or procurement efforts.
Selling Price
The amount of money charged for a product or service, or the sum of the cost plus profit.
Variable Costs
Expenses that change in proportion to the production output or sales amount.
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