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For a creation to have copyright protection, it need not be:
Direct Materials
Raw materials that are directly traceable and integral to the finished product, and which can be directly allocated to the manufacturing process.
Finished Goods Inventory
Items that have completed the manufacturing process and are ready for sale to customers.
Work in Process Inventory
The value of materials, labor, and overhead costs in products that have been started but are not yet completed in the manufacturing process.
Raw Materials Inventory
The stock of unprocessed materials waiting to be used in the manufacturing process.
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