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Direct Material
Raw materials that can be directly attributable to the production of finished goods in a manufacturing process.
Job J904
A specific project or job, designated by the identifier J904, within a company's job costing system.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual units of production, based on a specific activity base.
Job Cost Sheets
Documents that track the costs associated with a specific job or project.
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