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The major similarity between the Pennsylvania and the Auburn system was:
Analyzing
The process of examining data or information to understand and interpret patterns, trends, or relationships.
Factory Overhead
The indirect costs associated with manufacturing, which include expenses such as utilities, maintenance, and depreciation of equipment.
Depreciation
The process of allocating the cost of a tangible asset over its useful life.
Payback Period
The length of time it takes for an investment to generate enough cash flow to recover its initial outlay.
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