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Some critics of the ESA suggest it has been a failure.Four of the following are reasons they give for that conclusion; one is not.Choose the one that is not.
Factory Overhead
Indirect manufacturing costs that are not directly tied to the production process, such as maintenance, utilities, and salaries of the manufacturing supervisors.
Job Order Cost System
An accounting method that tracks costs specifically associated with a job or project.
Custom Products
Goods that are tailored or made-to-order according to the specific requirements of customers.
Process Cost System
A financial recording method utilized to assign expenses to alike items that are manufactured on a large scale in an uninterrupted manner.
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