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Which of the following has both high validity and low adverse impact?
Fixed Overhead
Regular, consistent expenses not directly tied to production levels, such as rent, salaries, and insurance.
Direct Labor
The wages and benefits paid to employees who are directly involved in the production of goods or services.
Direct Materials
The raw materials that are directly incorporated into a finished product during the manufacturing process.
Fixed Overhead
Indirect costs that do not change with the level of production, such as rent and salaries.
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