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Expired toner cartridges and ink cartridges can sometimes be returned to the manufacturer or exchanged when ordering new cartridges; the cartridges are then crushed and resold. _________________________
Manufacturing Overhead
Indirect costs associated with manufacturing, not directly traceable to a specific product, such as factory rent or maintenance.
Job-Order Costing
A cost accounting system used to accumulate costs of production by job rather than by process, suitable for companies producing individual, custom orders.
T-Accounts
A graphical representation used in accounting to depict the debit and credit sides of an account.
Manufacturing Overhead
All indirect costs associated with manufacturing, such as utilities, maintenance, and salaries for management, not directly involved in the production.
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