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Manufacturing cost is the sum of costs of all resources consumed in the process of making a product. The manufacturing cost is classified into three categories: direct materials cost, direct labor cost and manufacturing overhead.[1] It is a factor in total delivery cost.[2]
^Ostwald, P. F., McLaren, T. S. (2004), Cost Analysis and Estimating for Engineering and Management, Prentice Hall, ISBN 978-0-13-142127-1
^Schaefer, Ted; Kosansky, Alan (2014). "A fresh approach to improving total delivered cost". Supply Chain Quarterly. Retrieved 24 March 2020.
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