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All of the following conditions impair coagulation except .
Joint Costs
Costs incurred when producing multiple products in the same process, where the costs cannot be separated easily for each product.
Support Departments
Units within an organization that do not directly participate in the primary activities of the business but provide essential support services to revenue-generating departments.
Variable Factory Overhead
Costs that vary in total in direct relation to changes in production levels, such as utilities and materials used in the production process.
Production Process
The sequence of operations or activities involved in manufacturing or producing goods.
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