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________ is NOT a goal of sentencing.
Raw Materials
Basic materials used in the production or manufacturing process, before being transformed into finished goods.
Work in Process
Goods that are in the midst of being produced, representing inventory that is not yet fully completed.
Predetermined Overhead Rate
A rate calculated before a period begins by dividing estimated manufacturing overhead costs by an allocated base, used to apply overhead costs to products.
Fixed Overhead
Costs that remain constant regardless of the amount of goods produced or sold, including items like rent, salaries, and insurance.
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