Examlex
Which of the following is NOT normally regarded as being a barrier to hostile takeovers?
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including the cost of the materials and labor used in production.
Opportunity Cost
The expense incurred by not choosing the second-best option available during decision-making.
Product Costs
The total costs directly involved in manufacturing a product, including material, labor, and overhead expenses.
Period Costs
Expenses that are not directly tied to the production process and are typically accounted for as expenses in the period they are incurred.
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