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Feature comparison theory states that:
Clock Card
A card used by employees when clocking in and out of the factory; it becomes the basis for the payroll.
Payroll
The total amount of wages, salaries, bonuses, and deductions paid to or on behalf of employees over a specific period.
Manufacturing Overhead-Control
An accounting method used to gather and monitor the costs associated with the manufacturing process but not directly tied to specific products, such as rent, utilities, and salaries.
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