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All of the following statements are true about Congress except
Manufacturing Overhead
Indirect costs associated with the manufacturing process, including utilities, rent, and salaries not directly tied to production.
Indirect Materials
Materials used in the production process that cannot be directly traced to a specific product, such as lubricants and cleaning supplies for machinery.
Job-Order Costing
A costing method used to calculate the cost of producing each specific order or job, making it suited for custom, one-off products.
Work In Process
Inventory that includes goods that are in the production process but are not yet completed.
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