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All Expenses on the product after reach raw material on the production site and up to the reach product in the market for sale will include Indirect Expenses
salary, rent, conveyance, food and refreshment, depreciation, electricity charge, telephone charge charge etc...
All the expenses which are not directly identified with production units and are rather allocated on some predefined basis to the units.
expanses those are not directly related to production but are ancillary with the production e.g., all Factory overhead expanses are indirect expanses