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Raw Materials Requisitioned
The process of asking for or ordering raw materials needed for production.
T-account
A graphic representation of a general ledger account, used for teaching, analysis, and informal record-keeping.
Direct Material
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the product's cost.
Indirect Material
Items used in the production process that do not become an integral part of the final product and are not easily traced to specific products, such as lubricants and cleaning supplies.
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