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-In the accompanying figure,the ____ identify(ies) the SmartArt shape as being individual and distinct from other shapes.
Direct Labor
Labor costs directly tied to the production of goods or services, such as wages of workers on the assembly line.
Direct Materials
Raw materials that can be directly associated with the production of goods, forming a significant part of the finished product.
Variable Overhead
Costs that vary with the level of production output, such as raw materials and direct labor.
Contribution Margin
The amount remaining from sales revenue after variable costs have been deducted, indicating how much revenue is contributing to covering fixed costs and generating profit.
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