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The solution of < 3 is
Job-Order Costing
An accounting method used to track the costs associated with each unique job or order, suitable for customized or non-repetitive products.
Direct Labor Cost
The wages and other costs for labor that is directly involved in the production of goods.
Manufacturing Overhead
All manufacturing costs except direct labor and direct materials, including maintenance and utilities.
Direct Labor Cost
The wages and benefits paid to workers who are directly involved in the production of goods or the provision of services.
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