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Cutting and Sewing
The process involved in the making of garments, which includes the cutting of fabric according to patterns and sewing them together to create clothing.
Activity-based Costing
A method of accounting that assigns costs to specific activities based on their use of resources, providing more accurate product costing.
Factory Overhead
Indirect costs associated with manufacturing, such as maintenance, utilities, and salaries, not directly tied to production output.
Selling Prices
The cost at which a service or product is made available to purchasers.
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