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The ratites are a group of flightless birds comprising the ostrich, emu, cassowaries, rheas, and kiwis. All share certain morphological similarities (such as a breastbone without a keel) not found in other birds, but they live on different continents. In the past, some ornithologists regarded their similarities as homoplasies, but they are now thought to be synapomorphies. Based on this information, you would conclude that the ratites were once regarded as a _______ group but are now believed to be _______.
Factory Overhead
Indirect costs associated with manufacturing, such as utilities, maintenance, and management salaries, which cannot be directly traced to specific units produced.
Production Orders
Instructions or commands to start the manufacturing process of a particular item, including details like quantity and specifications.
Factory Overhead Rate
The ratio of total indirect manufacturing costs to a specific basis, such as labor hours or machine hours, used to allocate overhead costs to products.
Direct Labor Costs
Expenses related to employees who physically manufacture a product.
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