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If unable to successfully overcome buyer resistance, the salesperson should:
Cost of Goods Sold
The direct costs attributable to the production of goods sold by a company, including material, labor, and manufacturing overhead expenses.
Indirect Materials
Materials used in the production process that do not become an integral part of the final product and are not directly assignable to specific units produced.
Manufacturing Overhead
All indirect costs associated with manufacturing beyond direct materials and direct labor.
Raw Materials
Basic materials and substances used in the initial stages of production before being transformed into finished products.
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