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All of the following must certify that a public company's financial statements are accurate,complete,and not misleading,except for the
Factory Payroll
The total compensation owed to employees working in a manufacturing facility, including wages, salaries, and bonuses.
Direct Labor
The wages and other costs for labor directly involved in the production of goods or services.
Indirect Labor
Labor costs associated with workers who are not directly involved in producing goods or services, such as maintenance staff and supervisors.
Raw Materials
Raw materials are the basic, unprocessed inputs needed in the manufacturing process to produce finished goods.
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