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Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are significant in cost.
Sales Commissions
Fees paid to salespeople or brokers for facilitating or closing sales, usually calculated as a percentage of the sales value.
Direct Labor
The wages or costs associated with employees who directly contribute to the manufacture of a product or delivery of a service.
Direct Materials
Materials directly linked to the production of a product, representing a major part of the manufacturing cost.
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Q101: Which of the following is true of