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Fissure separating the upper and middle lobes of the right lung.
Manufacturing Overhead Budget
A detailed plan showing the production costs, other than direct materials and direct labor, that will be incurred over a specified time period.
Non-cash Charges
Expenses reported on the income statement that do not involve a direct cash outflow, such as depreciation or amortization.
Direct Materials Budget
A financial plan that estimates the cost of raw materials required for production.
Beginning Inventory
The value of goods available for sale or use at the start of an accounting period, carried over from the end of the previous period.
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