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_____ are skills that involve the small muscles used in manipulation and coordination.
Raw Materials
Basic substances or components that are transformed into finished goods through manufacturing or production processes.
Manufacturing Overhead
All indirect costs associated with the production of goods, including utilities, maintenance, and indirect labor, excluding direct materials and direct labor costs.
Work in Process
Inventory that represents partially completed goods, which are still undergoing production.
Predetermined Rate
An estimated overhead rate used to allocate overhead costs to products or services, calculated at the beginning of a period.
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