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Assembly Line
A manufacturing process in which parts are added to a product in a sequential manner to create a finished product efficiently.
Factory Rent
The cost incurred for the space leased or rented to operate a manufacturing or production facility.
Direct Costs
Costs that can be directly attributed to the production of specific goods or services, such as labor or materials.
Cost Object
Any item for which costs are measured and assigned, including products, services, projects, or customers.
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