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The solution of is
Direct Materials Used
The raw materials directly traced to the manufacturing of a product and included in its cost.
Actual Overhead
The actual incurred costs associated with running a production or operation, excluding direct materials and direct labor.
Cost of Goods Sold
Costs directly related to the manufacturing of goods a company sells, which cover materials and workforce expenses.
Finished Goods Inventory
The stock of completed products that are ready to be sold but have not yet been sold.
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