Examlex
Explain the relationships among primary keys and functional dependencies.
Raw Material
The basic materials and substances that are used in the production of goods, typically transformed through manufacturing processes.
Property, Plant, and Equipment
Property, Plant, and Equipment refers to the long-term assets owned by a company, used in the production or supply of goods and services, and not intended for sale in the normal course of business.
Fixed Manufacturing Overhead
Indirect manufacturing costs that do not vary with the level of production, such as rent, property taxes, and insurance.
Direct Labor
Direct labor refers to the work performed by employees directly involved in the manufacturing process of products.
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