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The "adoption curve" shows that:
Job-Order Costing
An accounting method that tracks costs individually for each job, suitable for manufacturing jobs that are distinct and not identical.
Indirect Labor
Labor costs associated with support work that cannot be directly linked to the production of goods or services, such as maintenance and supervision.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, excluding direct materials and direct labor costs.
Work in Process
Inventory that includes goods in the process of being manufactured but are not yet completed.
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