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The Frankish Kingdom held power for less time than any of the Germanic kingdoms.
Controller
The chief management accountant of a division or other segment of a business.
Conversion Cost
The total expense incurred to convert raw materials into finished goods, including labor and overhead costs.
Direct Labor Cost
Expenses related to employees who directly manufacture products or provide services, forming part of the cost of goods sold.
Factory Overhead Cost
Expenses related to the operation of a manufacturing facility that cannot be directly tied to a specific product, such as insurance and property taxes.
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