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Total costs divided by total output is a measure of
Subsidiary Ledgers
Detailed ledgers that contain information about specific accounts, supporting the balances recorded in the general ledger.
Factory Overhead
The umbrella of indirect production expenses, including costs related to operating the factory that are not directly tied to a specific product or production volume.
Manufacturing Process
A series of steps that are followed to convert raw materials into finished products.
Principal Products
The main or most significant products manufactured or offered by a company, often the primary source of its revenue.
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