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Normalize the database structure in Figure TB 5.1 by transforming it into first normal form (1NF).
Fixed Manufacturing Costs
Costs that do not change with the level of production, such as rent, depreciation, and insurance.
Estimated Costs
Projected expenses that are forecasted for future activities or projects.
Cost-Plus Approach
A pricing strategy where a fixed percentage or amount is added to the cost of producing a product or service to determine its selling price.
Normal Levels
Typical or expected conditions or ranges within which processes or operations are considered to be functioning optimally.
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