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Factory Labor
The workforce engaged in operating machinery and performing tasks involved in the manufacturing process.
Factory Wages Payable
Liabilities accounts that represent amounts owed to factory workers for wages earned but not yet paid.
Subsidiary Ledger
A Subsidiary Ledger is a ledger containing all details of transactions for a specific account, which then summarizes into a single line in the General Ledger.
Work In Process Inventory
Goods that are in the process of being manufactured but are not yet completed, representing a component of a company's inventory.
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