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prime cost

that part of the cost of a commodity deriving from the labor and materials directly utilized in its manufacture.
Origin of prime cost
First recorded in 1710-20 Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2017.
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British Dictionary definitions for prime cost

prime cost

the portion of the cost of a commodity that varies directly with the amount of it produced, principally comprising materials and labour Also called variable cost Compare overheads
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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