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Which of the following is an entity that exists independently of other entity types?
Production Supervisor
An individual responsible for overseeing the daily operations of manufacturing plants and ensuring that production targets are met efficiently and safely.
Prime Cost
The total cost of direct materials and direct labor incurred in producing goods.
Conversion Cost
The combined cost of direct labor and manufacturing overheads incurred to convert raw materials into finished goods.
Direct Labor
The wages or salaries paid to workers directly involved in the production of goods or services.
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