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According to the text,Thomas Hobbes and David Hume
Indirect Materials
Materials used in the production process that are not directly traceable to individual products, such as lubricants and cleaning supplies.
Specific Production
A manufacturing or production process tailored to produce specific, customized products for individual customers' requirements.
Process Costing System
An accounting system used to calculate the cost of producing products in industries where the production process is continuous.
Process Costing System
An accounting method used where goods are produced in a continuous process, costs are averaged over all units to calculate unit costs.
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