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A cost that would be included in product costs under both absorption costing and variable costing is:
External Factors
Elements outside an individual or organization that can influence its performance or outcomes.
Internal Attribution
The process of assigning the cause of behavior to something within the individual, such as personality traits or feelings.
Unstable Attribution
The belief that an individual's behavior or performance is due to changeable, situational factors rather than fixed traits.
Actor/observer Bias
The tendency to attribute one's own actions to external factors while attributing others' actions to their personality.
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