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Direct Labor Cost
The wages of factory workers who are directly involved in converting materials into a finished product.
Supervisor Salaries
Payments made to employees who oversee the work of other employees, ensuring that work is performed efficiently and policies are followed.
Indirect Factory Wages
Wages paid to workers who are not directly involved in production, such as maintenance staff and supervisors.
Selling And Administrative
Expenses related to the selling of products and the management of business operations, not directly tied to production.
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