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Of the items below, the one that appears before the others on the statement of cash flows is
Supervisor Salaries
Financial compensation paid to employees who oversee the work of other employees, reflecting their management responsibilities and position.
Flexible Budget
A financial plan that adjusts or varies with changes in the volume or activity level.
Machine Hours
A measure of the amount of time a machine is operated, used as a basis for allocating manufacturing overhead costs to products.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that varies with production volume.
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