Examlex
Which of the following is not a governmental audit opinion unit?
Job Order Costing
A cost accounting system that accumulates costs according to individual jobs or orders, suitable for customized orders.
Process Cost System
An accounting system used to apply costs to similar products that are mass produced in a continuous fashion.
Customers' Specifications
Detailed descriptions provided by customers outlining how they want their ordered products or services to be produced or delivered.
Factory Overhead
This refers to all the indirect costs of production that are not directly tied to a specific product, including utilities, maintenance, and salaries of non-direct labor employees.
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