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The family system in which descent is reckoned through both the mother's and the father's line is followed in the United States and is called
Manufacturing Overhead
All indirect costs associated with manufacturing, excluding direct materials and direct labor.
Underapplied Manufacturing Overhead
A situation where the allocated manufacturing overhead cost is less than the actual overhead incurred.
Manufacturing Overhead Account
An account that accumulates all indirect costs associated with the production process, excluding direct materials and direct labor costs.
Work in Process
Inventory that includes materials that have been partially processed but are not yet complete finished goods in a manufacturing setting.
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