The part about the margins always annoys me. They are comparing final cost to cost of goods + labor to manufacture, but there are other components than that. Th

The part about the margins always annoys me. They are comparing final cost to cost of goods + labor to manufacture, but there are other components than that. There is the cost of stores, of store staff to sell you the bag. The executives salaries who do not make the bags themselves. This comes up in tech as well. The cost to manufacture, say, a CPU, is very low compared to how it is sold. But you are paying for a lot of R&D that guided the CPU design. How are these things factored in? I'm sure that there is a word for this factoring in of R&D, mgmt, and other costs, but I don't know what the term is to start learning more. Does anyone else know?