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All of the following would be found in use in ancient Mesopotamia except
Conversion Costs
Costs incurred to convert raw materials into finished goods, typically including direct labor and manufacturing overhead expenses.
Direct Labor
The cost of wages for employees who are directly involved in the manufacturing or production of goods.
Factory Overhead
All indirect costs associated with manufacturing beyond direct materials and direct labor, such as utilities, maintenance, and depreciation.
Prime Costs
The direct costs of manufacturing an item, which typically include direct labor and direct materials.
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