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Gambler's Anonymous based their 12 Steps from:
Direct Materials
Raw materials that can be directly traced to the production process of a product and are considered a part of the finished product.
Direct Labor
The cost of wages paid to workers directly involved in the production of goods or services.
Job Order Cost Sheets
Documents that record and track the costs associated with a specific job or order.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including the cost of the materials and labor directly used in creating the good.
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