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The management function of planning:
Crop Rotation
An agricultural technique where different types of crops are planted in the same area in sequenced seasons to improve soil health and reduce pest and disease risk.
Factory Overhead
All indirect costs involved in manufacturing beyond direct materials and direct labor.
Indirect Labor
Labor costs not directly tied to the production of goods or services, such as maintenance, supervision, and administrative staff salaries.
Indirect Materials
Materials used in the production process but not directly traceable to a finished product.
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