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According to Brønsted and Lowry, which one of the following is not a conjugate acid-base pair?
Selling and Administrative Expenses
Operating expenses related to selling products or services and managing the business, excluding production costs.
Direct Materials
Parts and raw materials of a product.
Variable Overhead
Costs that fluctuate with production levels, such as utilities or materials used in the manufacturing process.
Variable Costing
An accounting method that includes only variable manufacturing costs - direct materials, direct labor, and variable manufacturing overheads - in product costs.
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