What would be direct cost of sale contained by respect to COGS?

I'm am putting together a business plan and it call for direct cost of sale. I enjoy surrounded by quickbooks COGS. Is nearby a difference?

Thanks

Answers:
DIRECT cost of merchandise sold are the costs that are directly associated near the product individual sold. This includes the component materials used to variety the product, and the labor to put it together. When you append surrounded by the indirect industrial costs such as utilities, supervisory labor and other expenses circuitously associated near the product you attain TOTAL cost of commodities sold.

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