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If improvements in education and training programs increased the productivity of persons in the labor force,
Direct Materials
Raw materials that are directly traceable to the manufacturing of a specific product and are significant in cost.
Workman's Compensation
Insurance that provides wage replacement and medical benefits to employees injured in the course of employment.
Factory Utilities
Costs associated with utilities in a manufacturing plant, such as electricity and water, considered part of manufacturing overhead.
Direct Materials
Raw materials that are directly traceable to the process of creating a finished product.
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