For this reason, the high-efficiency furnaces are sometimes referred to as âcondensing gas furnacesâ as that is what separates them from the previous configurations. With this in mind, there is no longer the need for exhausting through a B-vent but instead the exhaust can be directly through PVC pipe.
COGS also includes other direct costs such as labor to produce the product, supplies used in manufacture or sale, shipping costs, costs of containers, freight in, and overhead costs directly related to the manufacture or production activity (like rent and utilities for the manufacturing facility).
Direct cost of sales, or cost of goods sold (COGs), measures the amount of cash a company spends to produce a good or a service sold by the company. The direct cost of sales only includes the expenses directly related to production. The direct costs generally include direct materials, direct labor, utilities and shipping costs. COGs is reported on a company's income statement and may be considered an expense. There are several ways to calculate COGs.