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According to Kelly, a dimension is formed by
Direct Labor
Labor costs that are directly associated with the production of goods or the provision of services.
Nails and Screws
Basic hardware items used in construction and carpentry to fasten materials together.
Direct Cost
Expenses directly attributable to the production of goods or services, such as raw materials and labor.
Indirect Cost
Costs not directly traceable to a product, department, or project, such as administration, rent, and utilities.
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