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As air rises over a mountain it
Factory Utilities
Costs associated with utilities consumed in the manufacturing process, such as electricity, gas, and water.
Cost of Goods Manufactured
The cost of goods manufactured refers to the total production cost of goods completed during a specific period.
Direct Labor
The wages or costs associated with employees who are directly involved in the production of goods or services.
Manufacturing Overhead
All indirect costs related to manufacturing, such as the cost of utilities, rent, and salaries for managers not directly involved in production.
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