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A theory of intelligence with eight components was postulated by
Indirect Labor
Labor costs associated with employees that cannot be directly traced to the production of goods or services, such as maintenance and supervision.
Manufacturing Overhead
All indirect costs associated with the production process, including utilities, maintenance, and factory supplies, that cannot be directly traced back to a product.
Raw Materials
Unprocessed or minimally processed materials that are used as inputs in manufacturing and production processes.
Inventories
Stocks of goods and materials that a business holds for the purpose of resale or incorporation into their product.
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