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Regarding attribution,which of the following statements is FALSE?
Raw Materials
Basic substances in their natural, modified, or semi-processed state used as inputs to a manufacturing process for conversion into finished goods.
Journal Entries
Records of financial transactions in the accounting system, indicating the accounts affected and the debit and credit amounts.
Indirect Materials
Materials used in the production process that cannot be easily traced to specific products, such as lubricants and cleaning supplies.
Direct Materials
Raw materials that are directly traceable to the production of specific goods or services.
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