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Bat calls approach 140 dB, and dolphin calls may exceed 200 dB.What happens when human beings are in close proximity to these very loud calls?
Indirect Materials
Materials used in the production process that do not become an integral part of the final product and are not directly assigned to specific units produced.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product and constitute an integral part of the finished product.
Manufacturing Overhead
Costs associated with the production process that are not directly traceable to a specific product, such as utilities and factory maintenance.
Cost of Goods Sold
The costs incurred directly from manufacturing the goods a company sells.
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