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so when we think about the cost incurred by The Firm we can really think about it in terms of two components and and one is uh weamp;#39;ve got the manufacturing cost and then another is youamp;#39;ve got the non-manufacturing costs just going to abbreviate this here apologize for my pendant ship so when we got the manufacturing costs uh what weamp;#39;re looking at and weamp;#39;ve talked about this in the last video direct materials direct labor and then weamp;#39;ve got manufacturing overhead uh but there are a lot of costs with the firm that donamp;#39;t have to do with any of these three here right so when we think about like the CEO salary or something right the CEO hasnamp;#39;t isnamp;#39;t actually involved with the manufacturing of these products or or like the commission that we pay to a salesperson how is that involved with direct material or labor or manufacturing itamp;#39;s not involved at all so those things are going to fall into the purview of non-manufacturi