Table 1.
The categories comprising the direct and indirect production costs and operating margin for drug manufacturing.
| Direct manufacturing cost |
Indirect cost manufacturing cost overhead |
Indirect cost non-operational overhead |
Operating margin |
| Active pharmaceutical ingredients (API) | Indirect materials | Administration | Funds for sustainability |
| Equipment | Indirect labor | Research and development | Funds for future growth and development |
| Labor | General utilities | Human Resources | |
| Excipients | Insurance | Marketing | |
| Packing | |||
| Loss in process |