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Cost Direct material Direct labor Mfg overhead Non mfg cost Material used to make a car x Assembly workers x Supervisor of assembly workers Factory

Cost

Direct material

Direct labor

Mfg overhead

Non mfg cost

Material used to make a car

x

Assembly workers

x

Supervisor of assembly workers

Factory depreciation

Cost

Direct material

Direct labor

Mfg overhead

Non mfg cost

Guards at factory

Plant manager salary

CEO salary

X

Equipment used in making auto

Sales commissions

X

Salesman salaries

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