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The best way to appeal to a right brain thinking person is to use:
T-Accounts
A visual representation of accounts used in double-entry bookkeeping, showing debits on the left side and credits on the right.
Cost Of Goods Sold
The expenses directly related to the manufacture of products a company sells, which include the costs of materials and labor.
Manufacturing Overhead
All manufacturing costs that are not directly linked to the production of goods, including indirect materials, indirect labor, and other indirect expenses.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders.
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