The following partially completed T accounts summarize the transactions of Carlton Company for last year: 
At the end of the year, the company closes out the balance in the Overhead account to Cost of Goods Sold.
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The cost of direct materials used in production is
Definitions:
Guidelines
A set of recommendations or principles provided to direct actions or establish standards.
Diverse Client
Refers to clients who come from a variety of backgrounds, culture, or experiences, requiring tailored therapeutic approaches.
Problem-Solving Therapy
A therapeutic approach focusing on teaching individuals techniques and strategies to solve their problems effectively.
Problem-Solving Therapy Approach
A therapeutic method that focuses on teaching individuals or groups to effectively identify and address problems and challenges in life.
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