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If a hydrostatic test date has a "+" sign following it:
Factory Overhead
The indirect manufacturing costs incurred during the production process, such as utilities, maintenance, and salaried staff.
Wages Payable
The total amount of wages earned by employees that have not yet been paid by the employer.
Wages Expense
The total cost incurred by a business for paying salaries and wages to its employees during a particular period.
Finished Goods
Items that are fully manufactured but have not been sold or dispatched to the final consumer.
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