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Ground straps are used to:
Direct Materials
Raw materials that are directly traceable to the production of goods.
Indirect Materials
Materials used in the production process, but not directly traceable to a finished product, like lubricants and cleaning supplies for machine maintenance.
Manufacturing Overhead
All manufacturing costs that are not directly related to the production of a product, such as factory rent, utilities, and maintenance.
Indirect Materials
Materials used in the production process that are not directly traceable to individual products, like lubricants and cleaning supplies.
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