Elements of cost | Direct and Indirect: Material, Labor, & Expenses

This video is about the element of cost, from the chapter on cost accounting.
In this video, I have explained 3 elements of cost, that's are material cost, labour cost, and expense, direct and indirect materials cost, direct and indirect labour cost, direct and indirect expenses.
Cost accounting- https://youtu.be/ZMGr_P1TX9k

link to PDF-https://drive.google.com/file/d/1lIeJK_SfzeFgrSDM3MeFtkTX_GExm6ML/view?usp=sharing
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