CRITICAL FEW see 80 - 20 RULE.
GROSS PAY is employee salary prior to the application of taxes and other deductions.
COST ROLLUP is a determination of all cost elements within total cost. A cost rollup will normally but not always allow for the dissection of cost by material by a where used chain to the individual component, labor by operation and overheads applied. See COST IMPLOSION.
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