Examlex
Define sensitization.
Direct Materials
Direct materials are raw materials that are directly used in the manufacturing of a product and are easily traceable to the product being manufactured.
Work In Process Inventory
The cost of unfinished goods in the production process, including labor, raw materials, and overhead.
Conversion Costs
The combined costs of direct labor and factory overhead incurred to convert raw materials into finished goods.
Factory Overhead
All indirect costs associated with manufacturing beyond direct materials and direct labor, such as maintenance, utilities, and salaries of supervisory personnel.
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