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________ involves reworking programs to make them clearer and easier to maintain while preserving their correctness and functionality.
Actual Manufacturing Overhead
The real expenses incurred during the manufacturing process, excluding direct labor and raw material costs, such as utilities, depreciation, and maintenance.
Incurred
Refers to costs or expenses that have been realized or consumed in the course of business operations.
Product Costs
The direct and indirect costs incurred to produce a product, including materials, labor, and overhead.
Work in Process Inventory
Goods partially completed but not yet ready for sale, representing a stage between raw materials and finished goods in the manufacturing process.
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