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Which of the following costs is not included on a job-order cost sheet?
Entrepreneurial Ability
The skill to innovate, take risks, and efficiently allocate resources to create and manage a business.
Human Capital
A form of intangible capital that includes the skills and other knowledge that workers have or acquire through education and training and that yields valuable services to a firm over time.
Labor Productivity
The measure of economic output per unit of labor input, often used to gauge the efficiency of a workforce.
Savings Rate
The proportion of disposable income that is saved rather than spent on consumption.
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