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Evidence of discrimination is most apparent when one compares wages among broad groups.
Factory Overhead
All indirect costs associated with manufacturing, excluding direct labor and direct materials.
Direct Labor
The labor cost directly attributed to the production of goods or services, typically wages paid to those on the manufacturing floor.
Direct Materials
Raw materials that can be directly traced to the production of a product and are an integral part of the finished product.
Materials Ledger
A financial record in an inventory system that records the quantities and costs of materials on hand and used.
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