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First rationalize the numerator, then find the limit.
Direct Labor Costs
Expenses associated directly with the manufacturing of a product, including wages of workers actually making the product.
Indirect Labor Costs
Costs associated with employees who do not directly work on the product but are necessary for the manufacturing process.
Work in Process
Inventory consisting of items that are in the process of being manufactured but are not yet complete.
Raw Materials Transactions
Activities and records pertaining to the purchase, usage, and inventory management of raw materials used in the production process.
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