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Which of the Following Is NOT One of the Factors

question 21

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Which of the following is NOT one of the factors that need to be considered to improve quality of estimates for project times and costs?

Identify and classify different types of product costs (direct materials, direct labor, factory overhead).
Understand the principles of cost accounting systems (job order costing, process costing, activity-based costing).
Determine the cost of goods under various inventory costing methods (e.g., FIFO).
Calculate and apply factory overhead rates.

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