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).
Email. Cost of sales refers to the direct costs attributable to the production of the goods or supply of services by an entity. It is also commonly known as the âcost of goods sold (COGS)â. Cost of sales measures the cost of goods produced or services provided in a period by an entity.It includes the cost of the direct materials used in producing the goods, direct labor costs used to produce the good, along with any other direct costs associated with the production of goods.he cost of sales attributed to a company's products or services are expensed as the company sells these goods. As the cost of sales does not include overhead costs, it has a higher proportion of variable cost than the operating costs.