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Nexustar t1_jbe466x wrote

It's the "real" bit of the costs involved in delivering product. Materials, manufacturing & distribution. But I think it's a bit flexible (can differ company to company) - but in essence should involve costs that directly mirror production quantity.


mev_one t1_jbe4j24 wrote

Ok. I understand. At my company (car parts) it would be "direct cost". Labor, production expenses, and materials.