Provide the product for the following reaction. Explain your answer. 
Definitions:
Indirect Labor Cost
Expenses associated with employees who assist in the production process indirectly, such as maintenance and janitorial staff, contributing to the overall production environment.
Factory Insurance Cost
The premiums paid for insurance policies that protect manufacturing facilities and operations against risks like fire, theft, or worker injuries.
Overhead Cost Applied
The amount of indirect costs allocated to a particular cost object, such as a product or project, based on a predetermined overhead rate.
Manufacturing Overhead Cost
Indirect expenses related to the manufacturing process, such as utilities, maintenance, and factory equipment depreciation.
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