Direct, salaries of factory workers, raw materials (wood, metal, plastic), parts and components, packaging for the product, fuel used in production machines, Indirect (overheads), office staff salaries (HR, admin), rent for office or factory, electricity and heating, internet and phone bills, marketing and advertising, cleaning services, Fixed, rent for buildings, insurance, salaries of permanent staff, equipment leasing, subscriptions (software, services), Variable, raw materials, packaging materials, shipping costs, sales commissions, electricity used in production (can increase with output)
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