Production labor involves all employees working in the value stream regardless of what kind of work performed
(product design, maintenance, planning, sale, etc.). Production material costs are related to purchasing material for
the value stream during the week. Support costs are related to spare parts and soft tooling, while the facilities costs
are cost per square meters multiplied by the amount of square meters used by value stream, Differences between
direct and indirect costs disappear when applied value stream costing and all costs within value stream become
direct and costs outside of value stream map are not included.