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The newest theories of the earliest migrations from Asia to the Americas include:
Work in Process Inventory
Goods partially completed by a company but not yet ready for sale, often including raw materials, labor, and overhead costs.
Direct Materials Inventory
An account used to track the cost of raw materials not yet used in production.
Direct Labor Costs
Expenses that can be directly tied to the production of specific goods or services, such as wages of workers.
Indirect Labor
Labor costs not directly associated with the production of goods or services, but rather supporting roles like maintenance and supervision.
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