The product cost includes the following:
1. The original price of raw materials, auxiliary materials, spare parts, purchased semi-finished products, fuel, power, packaging materials actually consumed in the production and operation process, as well as transportation, loading and unloading, sorting and other expenses;
2. Wages and welfare benefits of employees directly engaged in product production;
3. Depreciation, lease, repair and amortization of low value consumables of workshop buildings and machinery equipment;
4. Other manufacturing expenses incurred for organizing and managing production activities.