variants:
or less commonly direct charge
Definition of direct cost
: a cost that may be computed and identified directly with a product, function, or activity and that usually involves expenditures for raw materials and direct labor and sometimes specific and identifiable items of overhead
—contrasted with indirect cost
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“Direct cost.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/direct%20cost. Accessed 21 Jun. 2021.
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