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Manufacturing Overhead would not have a subsidiary account for
Deuterostomes
A major group of animals characterized by their embryonic development, in which the anus forms before the mouth during early embryogenesis.
Embryos
Early developmental stages of multicellular organisms following fertilization, during which cells divide and specialize to form the structure and organs of the organism.
Germ Layers
The three primary layers of cells (ectoderm, mesoderm, and endoderm) in the early embryo that develop into all organs and tissues of the body.
Lophophore
A unique feeding structure bearing ciliated tentacles, found in certain marine invertebrates such as bryozoans and brachiopods.
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