COGS includes which of the following costs?

COGS includes which of the following costs?

سی او جی ایس میں درج ذیل میں سے کون سے اخراجات شامل ہیں؟
Explanation

COGS (Cost of Goods Sold) includes costs directly related to production, such as:

  • Direct materials
  • Direct labor
  • Overhead costs (including depreciation of manufacturing equipment)