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Factor out the greatest common factor.
-3x - 15
Work in Process Inventory
Inventory representing the cost of unfinished goods being produced, including materials, labor, and overhead expenses.
Manufacturing Overhead Costs Applied
The estimated indirect costs associated with production, such as utilities, rent, and maintenance, allocated to products.
Overapplied Overhead
Occurs when the allocated manufacturing overhead cost is greater than the actual overhead cost incurred.
Underapplied Overhead
Occurs when the allocated manufacturing overhead cost is less than the actual overhead costs incurred.
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