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Summarize shock incarceration and its types.
Direct Labour Hours
The total hours worked by employees directly involved in the manufacturing process, usually influencing variable expenses.
T Accounts
A visual representation used in accounting to depict debits and credits for individual accounts, shaped like the letter "T".
Direct Materials
Direct materials are raw materials that are directly incorporated into and can be easily tracked to the finished product.
Work in Process
Inventory items that are in the production process but are not yet completed.
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