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The path with the greatest slack is:
Factory Labor
Workforce involved in producing goods within a factory setting, often comprising a significant portion of production costs.
Manufacturing Overhead Applied
The charging of manufacturing overhead costs to units produced, usually based on a predetermined overhead rate, including costs not directly tied to production like rent and utilities.
Overapplied Overhead
Occurs when the allocated or applied overhead for a product exceeds the actual overhead expenses incurred.
Underapplied Overhead
Refers to the situation where the allocated amount of overhead costs in the cost accounting process is less than the actual overhead costs incurred.
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