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Which of the following is NOT a recommended method of avoiding burnout?
Conversion Costs
The costs incurred to convert raw materials into finished products, including direct labor and manufacturing overhead.
Direct Labor
Workers or employees that are directly involved in the production of goods or services.
Factory Overhead
Costs incurred during the manufacturing process that are not directly tied to the product, including utilities, depreciation of equipment, and salaries of maintenance staff.
Equivalent Units
A calculation used in cost accounting to express the amount of work done on partially finished goods in terms of fully completed units.
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