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A geographic information system (GIS) is all of the following EXCEPT:
Factory Overhead
Indirect costs associated with manufacturing, such as rent, utilities, and salaries of supervisors, that cannot be directly traced back to a specific product.
Direct Materials
Components and materials that are directly incorporated into a finished product and are a significant portion of manufacturing costs.
Direct Labor
The wages and related expenses for workers directly involved in the production of goods or the delivery of services.
Finished Goods Inventory
Inventory that has completed the manufacturing process and is ready to be sold to customers.
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