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In job order cost accounting system used by a service business, which of the following items would normally not be included as part of overhead?
King Hammurabi
An ancient Babylonian ruler famous for creating one of the world's earliest and most comprehensive written legal codes, known as Hammurabi's Code, around 1754 BC.
Writing System
A set of visible or tactile signs used to represent units of language in a systematic way.
Babylon
An ancient city located in Mesopotamia, historically significant for its contributions to law, architecture, and literature.
Environment
The surrounding conditions and elements in which an organism operates, including natural, social, and built factors that influence life.
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