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Of the following types of officials, which is most likely to base a pollution-control decision on substantive grounds?
Cost Object
Anything for which cost is measured and assigned, such as products, services, projects, or customers.
Direct Materials
Raw materials that can be directly linked to the production of finished goods and are an integral part of the finished product.
Manufacturers
Entities or individuals that produce goods using raw materials and labor, often involving machinery and equipment.
Factory Overhead
Indirect costs related to manufacturing that cannot be directly associated with specific product units, including rent, utilities, and maintenance of equipment.
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