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____________________ is the act of sending a user an e-mail falsely claiming to be a legitimate enterprise in an attempt to solicit private information.
Direct Labor Standard
A benchmark for the amount of labor directly involved in producing a unit of output, used for budgeting and measuring efficiency.
Standard Cost Systems
Accounting systems that use standards for each element of manufacturing cost entering into the finished product.
Standards
Agreed-upon guidelines or criteria for products, services, or processes to ensure consistency and quality.
Product Costs
Expenses directly tied to the production of goods or services, including direct labor, direct materials, and manufacturing overhead.
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