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When is a claim or defense considered to be frivolous?
Indirect Labor
Labor costs associated with support work that cannot be directly linked to the production of goods or services, such as maintenance and supervision.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, excluding direct materials and direct labor costs.
Work in Process
Inventory that includes goods in the process of being manufactured but are not yet completed.
Manufacturing Overhead
Indirect production costs that cannot be directly attributed to specific units produced, such as utilities and rent for the production facility.
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