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The most underlying feature of machines is
Direct Materials
Raw materials that can be directly traced to and are integral to the finished product.
Raw Materials
Basic substances in their natural, modified, or semi-processed states used as inputs for production.
Predetermined Overhead
An estimated rate used to assign overhead costs to products or services based on a planned amount of overhead and a planned allocation base.
Direct Labor
Workers who are directly involved in the manufacturing of goods or provision of services, whose labor costs are directly attributed to the product or service.
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