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Bed rails are considered restraints if the person cannot lower them without help.
Cost of Goods Manufactured
The total production cost of goods completed during a specific period, including materials, labor, and overhead.
Schedule of Cost
A detailed statement that shows the various costs associated with the production of goods or provision of services during a specific period.
Raw Materials
The basic materials from which products are made, often processed or combined with other materials in the production process.
Inventories
Assets held for sale in the ordinary course of business, or materials that will be consumed or used in the production of goods to be sold.
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