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Use the following to answer questions:
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Direct Labor
Costs associated with the labor directly involved in the production of goods or services.
Job Cost Sheets
Detailed records used in cost accounting to accumulate all costs associated with a specific job or project.
Work In Process
Inventory items that are in the process of being produced but are not yet complete.
Subsidiary Ledger
A detailed ledger containing individual accounts with a common characteristic, linked to a summary account in the general ledger.
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