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Two basic questions help to determine which group of nonparametric tests to use; they are:
Factory Overhead
Indirect manufacturing costs not directly linked to specific units produced, including costs for maintenance, utilities, and salaries of supervisory personnel.
Subsidiary Factory Overhead Ledger
A specialized ledger that tracks all the indirect manufacturing costs associated with a company's production process.
Direct Materials
Raw materials and components that are directly used in the production of a product, which can be easily traced and assigned to specific goods.
Direct Labor Costs
Expenses associated with employees who are directly involved in the production of goods or services.
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