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In a job-order costing system, the use of indirect materials would usually be recorded as a debit to:
Work Environment
The physical and psychological conditions under which employees operate, including the office layout, company culture, and work-life balance.
Trainee Readiness
The state of being prepared and adequately equipped with the necessary skills and knowledge for training.
Trainee Capacity
The ability or potential a trainee has to learn, absorb, and apply new skills or knowledge acquired through training programs.
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