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What Command Can You Use in Linux to Create a New

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What command can you use in Linux to create a new file that is 300 MB for use in creating a virtual disk?


Definitions:

Cost Driver

A factor that causes a change in the cost of an activity or operation.

Conversion Costs

The costs required to convert raw materials into finished products, typically consisting of direct labor and manufacturing overhead.

Equivalent Units

A concept used in cost accounting to normalize units of production for inventory costing purposes, taking into account partially completed units.

Work In Process

Inventory items that are in the production process but have not yet been completed or transformed into finished goods.

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