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Match the country and the dominant feature of its labor relations system.
1. Works councils
2. Government controlled unions
3. Enterprise unions
4. Exclusive representation
5. Voluntarism
*Great Britain
* Japan
* Germany
* United States
*Mexico
Manufacturing Overhead
All manufacturing costs other than those accounted for as direct labor and direct materials. Includes indirect costs such as maintenance, utilities, and rent in the production process.
Indirect Materials
Materials used in the production process that cannot be directly linked to specific products, such as lubricants and cleaning supplies.
Direct Materials Cost
The cost of raw materials and components used directly in the manufacturing of a product.
Schedule Of Cost Of Goods Sold
A schedule that contains three elements of product costs—direct materials, direct labor, and manufacturing overhead—and that summarizes the portions of those costs that remain in ending Finished Goods inventory and that are transferred out of Finished Goods into Cost of Goods Sold.
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