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Work In Process
The cost of unfinished goods in the manufacturing process at a given time, including labor, material, and overhead.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and are a significant portion of the production cost.
Department 2
A specific subdivision within an organization tasked with distinct functions or responsibilities, implied to be one of several.
Lean Manufacturing
A carefully planned strategy to decrease waste in manufacturing processes without compromising efficiency.
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