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According to the text, which element is NOT included in the Not Criminally Responsible Reform Act?
Direct Labor
The wages and other payroll costs of the employees who directly produce goods or services.
Work in Process
Inventory that includes materials that have been partially completed but are not yet finished goods.
Job-Order Costing System
A costing methodology that assigns costs to each specific product or job, making it ideal for customized orders.
Overapplied
A situation where the allocated or applied costs exceed the actual expenses, often relating to overhead costs in manufacturing processes.
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