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When converting from line voltage to phase voltage, divide the line voltage by ____________________ to get the phase voltage.
Raw Materials
The basic materials that are processed or used in the manufacturing of goods, constituting the initial inputs in production.
Direct Costs
Expenses that can be directly traced to producing a specific good or service, such as raw materials and direct labor.
Indirect Costs
Costs that are not directly traceable to a specific product or service but are necessary for the business's overall operation.
Cost Object
An item for which costs are separately measured and assigned, such as a product, service, project, or customer.
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