Understanding the cost of granite transformations requires meticulous product costing. Direct costs include material (raw granite), fabrication (manufacturing), and labor. Indirect costs encompass general expenses like utilities, rent, and marketing. Factors influencing product cost range from production efficiency to material price fluctuations and labor costs. Accurate product costing empowers businesses to make informed pricing decisions, manage inventory, control costs, and optimize production planning, ultimately enhancing profitability and decision-making.