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What are justification defenses? Identify and define the three types of justification defenses mentioned in the text.
Conversion Costs
The combined costs of direct labor and manufacturing overheads incurred to convert raw materials into finished products.
Mixer Base Paint
A customizable foundation paint product to which pigments and other components are added to achieve the desired color and properties.
Factory Overhead
Factory overhead includes all the indirect costs associated with manufacturing, such as utilities, maintenance, and salaries of employees not directly involved in production.
Standard Cost
A predetermined cost of manufacturing, selling, or any other enterprise activity, which serves as a benchmark for assessing performance.
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