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Which of the following is not an essential part of the accounting records?
Manufacturing Activities
Operations involved in the production of goods, including assembling raw materials, machining, and finishing products.
Manufacturing Overhead Costs
Indirect costs related to manufacturing that are not directly tied to specific products, such as maintenance, utilities, and management salaries.
Overhead Application
The process of assigning overhead costs to specific cost objects such as products or departments.
Cost Distribution
The process of allocating indirect costs to different departments, projects, or products based on relevant criteria or drivers.
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