that part of the cost of a commodity deriving from the labor and materials directly utilized in its manufacture.
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Origin of prime cost
First recorded in 1710–20
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2019
British Dictionary definitions for prime cost
the portion of the cost of a commodity that varies directly with the amount of it produced, principally comprising materials and labourAlso 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