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The two basic patterns of organisation for a speech suggested by the course book are
Job Order Cost System
An accounting system used to assign costs to specific jobs or batches, ideal for customized orders.
Indirect Product Costs
Costs that are not directly traceable to a specific product but are necessary for the production process, such as utilities or managerial salaries.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to products or job orders, based on a set activity measure.
Raw Materials
Basic materials that are used in the production process to manufacture finished goods.
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