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A judge may take judicial notice of a fact because:
Direct Materials Cost
The expense associated with acquiring raw materials that are directly utilized in the manufacture of goods.
Traditional Costing
Traditional costing is an accounting method that allocates manufacturing overhead based on volume-related measures, such as direct labor hours or machine hours.
Production Orders
Instructions for manufacturing a certain number of products, detailing the materials, components, and assembly or production processes required.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities based on their use or consumption.
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