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Primary packing

What do you mean by Manufacturing Account ? Why is it prepared ?

What do you mean by Direct Materials, Direct Labour and Direct Expenses ? Give suitable examples.

What is a Cost Sheet ? Why is it prepared ?

Primary packing materials are

A. treated as indirect materials and included in the factory overhead

B. treated as indirect materials and included in the selling and distribution overhead

C. treated as direct materials and included in prime cost

D. treated as indirect materials and included in the administrative overhead

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