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Urban-rural temperature differences are lowest
Work in Process
Inventory that includes all items that are in the process of being produced but are not yet complete.
Product Costs
Costs that are directly tied to the production of goods, including materials, labor, and overhead.
Direct Labour
The work effort provided by employees who are directly involved in the production of goods or delivery of services.
Manufacturing Overhead Budget
A financial plan that estimates the expected indirect production costs, excluding direct materials and direct labor.
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