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Based on the available research, we can conclude that:
Factory Overhead Cost
Indirect costs associated with manufacturing, such as utilities, maintenance, and salaries for managers, that cannot be traced directly to specific products.
Direct Labor Cost
The cost associated with the work done by those actually manufacturing a product or directly providing a service.
Factory Overhead
Refers to all the indirect manufacturing costs, such as utilities and rent for the production facilities, which are not directly tied to individual products.
Total Product Cost
The full cost incurred to manufacture or acquire a product, including material, labor, and overhead expenses, up to the point of sale.
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