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Although Allen's and Bergmann's rules most often explain body shape and morphology, we occasionally see variations from the correct patterns. This indicates that:
Fixed Manufacturing Overhead
Expenses associated with manufacturing that do not vary with the level of production, including salaries of managers and depreciation of equipment.
Direct Labor Costs
Expenses directly tied to the work of employees manufacturing a product or delivering a service.
Work in Process
A category of inventory representing items currently being manufactured but not yet completed.
Direct Labor
The wages and other costs for labor directly involved in the production of goods or services, excluding indirect labor costs.
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