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Chromatic scale use
Variable Overhead
Costs that vary with the level of production output, such as supplies and utility expenses associated with manufacturing operations.
Direct Materials
The raw materials directly used in the production of goods.
Direct Labor-Hours
The total time workers spend producing a product or service, directly involved in the manufacturing or production process.
Variable Overhead
Costs that fluctuate with the level of production output, such as utilities for a manufacturing plant, which increase as production increases.
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