1. Direct production costs (about 60% of the total product cost).
a. Raw materials(about 10-50% of total product cost)
b. Utilities(about 10 -20% of total product cost)
c. Maintenance and repairs(about 2- 10% of FCI)
d. Operating supplies(about 10-20%or cost for maintenanex and repairs or 0.5-1% of FCI).
e. Operating lahor(about 10-20% of total product cost).