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A---------- is a business document that lists the goods accepted for transportation by a carrier.
Manufacturing Overhead Costs
Indirect costs incurred in the production process, including costs associated with maintaining factory equipment and facilities.
Factory Burden
Also known as manufacturing overhead, it includes all production costs except direct labor and direct materials.
Indirect Product Costs
Costs that are not directly traceable to a specific product, such as overhead and administrative expenses.
Direct Method
A cost allocation approach that assigns service department costs directly to producing departments without intermediate allocations, intended to improve cost accuracy.
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