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Evaluate the integral.
Direct Materials Used
The raw materials directly traceable to the production of goods, considered part of the cost of goods sold.
Direct Labor
The expense associated with paying workers who directly contribute to manufacturing products or delivering services.
Manufacturing Overhead
Indirect factory-related costs that are not directly tied to the production of a specific product, such as the cost of maintaining factory equipment.
Product Costs
The costs directly related to the creation of a product, including raw materials, labor, and overhead.
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