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-"Dig for Victory"
Work in Process
Inventory comprising goods that are in the production process but not yet completed.
Raw Material
Basic materials used in the production process to manufacture goods, often processed in multiple stages to produce the final product.
Predetermined Overhead Rate
A rate established in advance used to apply manufacturing overhead costs to products based on a certain activity base.
Fixed Overhead
Regular, unchanging costs associated with running a business, such as rent, salaries, and utilities, that do not fluctuate with production volume.
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