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Although federal district courts are theoretically bound by Supreme Court precedents,they sometimes deviate because
Work in Process
Represents goods that are in the process of being manufactured but are not yet complete.
Indirect Materials
Materials used in the production process that do not become an integral part of the final product and are not directly traceable to specific goods.
Nonmanufacturing Costs
Expenses not related to the production of goods, such as selling, administrative, and financial costs.
Work in Process
Stock that consists of items that are in the midst of production but have not yet reached completion.
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