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Safety capacity is intended for all of the following except
Factory Wages Payable
Liabilities for wages owed to manufacturing employees that have not yet been paid.
Factory Payroll
The total compensation paid to employees working within a manufacturing setting, including wages, salaries, and benefits.
Direct Labor
The wages and related costs of employees who are directly involved in the production of goods or services.
Direct Materials Cost
The cost of raw materials that can be directly traced to the production of goods, excluding indirect materials like maintenance supplies.
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