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In the map below, lavender represents
Direct Labor
The wages and benefits paid to employees who are directly involved in the production of goods or services.
Direct Materials
The raw materials that are directly incorporated into a finished product during the manufacturing process.
Fixed Overhead
Indirect costs that do not change with the level of production, such as rent and salaries.
Variable Overhead
Indirect operating costs that vary with the level of production activity, such as utilities and materials.
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