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Which of the following is not a component of a minimum lease payment?
Predetermined Rate
A rate estimated before the start of a period, often used in budgeting and costing processes.
Direct Labour Cost
The wages or salaries paid to employees directly involved in the production of goods or services, excluding indirect labor involved in supportive functions.
Predetermined Overhead Rate
An estimated rate used to allocate manufacturing overhead costs to individual products or job orders based on a predetermined basis such as direct labor hours.
Direct Labour-Hours
The total hours of labor directly involved in the production of goods or services, often used as a basis for allocating overhead costs.
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