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Sentencing guidelines are intended to achieve all of the following goals, EXCEPT:
Period Cost
Costs that are expensed in the period they are incurred and are not directly tied to production activity.
Indirect Costs
Costs that cannot be directly linked to the production or sale of a specific product or service, such as administration, rent, and utilities.
Manufacturing Overhead
All indirect costs associated with manufacturing beyond direct materials and direct labor, such as utilities and maintenance.
Variable Costs
Costs that vary directly with the level of production or sales volume.
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