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Factory Heating
An operational expense associated with maintaining an appropriate temperature within a manufacturing or production facility, often categorized as a facility overhead cost.
Conversion Costs
The combination of direct labor and manufacturing overhead costs incurred to convert raw materials into finished products.
Direct Materials
The raw materials that are consumed in the manufacturing process and are directly allocated to the product.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor, such as maintenance, utilities, and equipment depreciation.
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