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Dirict material : Depreciation on factory building Depreciation on factory equipment Indirect labor Indirect material Insurance Property taxes Purchases of raw material Raw material available

Dirict material :
Depreciation on factory building
Depreciation on factory equipment
Indirect labor
Indirect material
Insurance
Property taxes
Purchases of raw material
Raw material available for use
Raw material used
Raw-material inventory, 12/31/x1
Rental of warehouse space
Utilities
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