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In the hierarchy of control, the lowest level of control is:
Fixed Product Cost
Costs that do not vary with the level of production or sales, such as salaries of permanent employees and rent.
Factory Supervisor
An individual who oversees the work of employees in a manufacturing facility, ensuring that production goals and standards are met.
Wages
Payments made to employees, typically calculated on an hourly, daily, or piecework basis, for labor or services provided.
Finished Goods
Products that are completed and ready to be sold.
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