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Manufacturing Overhead Cost
Expenses related to the manufacturing process that are not directly attributable to individual products, such as utility costs, depreciation, and maintenance of equipment.
Produced Units
The quantity of items manufactured during a specific period.
Direct Manufacturing Cost
Direct manufacturing cost encompasses all expenditures directly tied to the production of goods, including materials and labor but excluding overhead costs.
Produced Units
The quantity of units of a product made during a specific period.
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