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When brazing a four-way reversing valve, a wet rag could be wrapped around the body of the valve to minimize the chance of internal damage to the valve.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, including costs related to utilities, maintenance, and factory equipment.
Direct Labour Costs
Costs that are directly attributed to the production of goods or services, including wages and salaries of workers who physically produce the items.
Manufacturing Overhead Costs
Expenses related to the production process that are not directly tied to a specific product, including rent, utilities, and salaries of management.
Work in Process
Goods that are in various stages of the production process but are not yet complete.
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