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Factor the perfect square trinomial .
Conversion Costs
The combined costs of direct labor and manufacturing overheads that are incurred to convert raw materials into finished goods.
Factory Overhead
Costs incurred during the manufacturing process that are not directly applicable to individual products, such as maintenance and utilities.
Direct Labor
The workforce engaged directly in the manufacturing process, whose wages are considered part of the production cost.
Sales Activity
The actions and processes involved in the selling of goods or services, including promotion, negotiation, and distribution.
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