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Manipulation checks are particularly important when
Direct Labor
The wages and benefits paid to employees who are directly involved in the production of goods or services.
Overhead Costs
Indirect costs or expenses related to the operation of a business that are not directly tied to a specific product or service, such as utilities, rent, and administrative expenses.
Work in Process
Work in process (WIP) refers to the materials and labor that are in the process of being manufactured but are not yet completed goods.
Selling Expenses
Costs incurred directly from the selling of goods or services, including advertising, sales commissions, and store displays.
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