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Which of the following statements is false?
Control Account
An account used in accounting to summarize the details of a subsidiary ledger, ensuring consistency and simplification in the general ledger.
Manufacturing Overhead
The indirect costs associated with manufacturing, including expenses such as rent, utilities, and salaries of employees not directly involved in production.
Factory Labor
The workforce directly involved in converting raw materials into finished products, whose costs are accounted for as part of the overall production costs.
Process Cost System
An accounting system used to apply costs to similar products that are mass-produced in a continuous fashion, tracking costs across multiple production departments.
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