Examlex
Which of the following is NOT a secondary data source?
Job-order Costing
A costing method used for custom orders, where costs are assigned to specific job orders, distinguishing it from batch production.
Raw Materials
Basic substances or components that are transformed into finished goods through manufacturing or production processes.
Manufacturing Overhead
All indirect costs associated with the production of goods, including utilities, maintenance, and indirect labor, excluding direct materials and direct labor costs.
Work in Process
Inventory that represents partially completed goods, which are still undergoing production.
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