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Why are companies increasingly turning to third-party logistics providers (3PLs)?
Manufacturing Overhead
All manufacturing costs that are not directly linked to the production of goods, such as maintenance of equipment and factory rent.
Job-Order Costing
An accounting method that tracks costs individually for each job, rather than on a per-unit basis.
T-Accounts
A visual representation of individual accounts in double-entry bookkeeping, showing debits on the left and credits on the right.
Work in Process
Partially finished goods that are in the process of production but are not yet complete.
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