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Which of the following is not considered when preparing the cost of goods sold budget?
Sand Dune
A hill or a ridge made of sand that has been shaped by the wind.
Deep Water
Water located in deep areas of oceans or lakes, typically characterized by cold temperatures and high pressures.
Fractures
Breaks in rock formations, which can occur due to stress such as tension, compression, or shearing forces.
Beddings
Layers of sedimentary rock that indicate the accumulation of sediment over time, each with distinctive properties.
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