During the first year of operations, Shapiro Tool accumulated the following manufacturing costs: 
Instructions
Prepare separate journal entries for each manufacturing cost.
Definitions:
Ethics of Care
A theoretical framework emphasizing interpersonal relationships and community, prioritizing care and responsibility for others in ethical decision-making.
Empathetic Stance
An approach that emphasizes understanding and sharing the feelings of others, often used by brands to connect with their audience on a deeper level.
Consumers
Individuals who purchase goods or services for personal use.
Social Causes
Issues or missions aimed at improving society or addressing social problems, often leveraged by organizations to demonstrate corporate social responsibility.
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