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Dean realizes that rules are agreements that may be changed if necessary. He is in which of Piaget's stages of moral reasoning?
Direct Labor
Labor costs directly attributed to the production of goods or services, such as wages of workers on the assembly line.
Fixed Manufacturing Overhead
Costs associated with manufacturing that do not change with the level of production, such as salaries of supervisors and factory rent.
Raw Materials
Basic substances in their natural, modified, or semi-processed state, used as inputs for manufacturing.
Standard Cost System
A cost accounting system that uses standard costs for inventory valuation and cost control, comparing actual costs to standard costs to assess performance.
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