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The overriding objective of line-balancing is
Administrative Expense
Expenses that are not directly tied to the production of goods or services, including salaries of executive officers, legal and office expenses.
Sales Commissions
Financial compensation paid to sales representatives, usually a percentage of the sales they generate, as an incentive to increase sales performance.
Indirect Labor
Labor costs of employees who support the production process but are not directly involved in the active production of goods or services.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, excluding direct materials and direct labor costs.
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