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Which of the following is NOT included in the "boundary issues" principle in the Canadian Code of Ethics for Psychologists?
Work In Process Inventory
The direct materials costs, the direct labor costs, and the applied factory overhead costs that have entered into the manufacturing process but are associated with products that have not been finished.
Work In Process Inventory
The value of unfinished goods in the production process at a given point in time.
Conversion Costs
The combination of labor costs and overhead expenses involved in transforming materials into finished goods.
Factory Overhead
Indirect costs associated with manufacturing, such as utilities, maintenance, and manager salaries, not directly traceable to specific units of production.
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