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The heliocentric model was actually first proposed by:
Factory Utilities
Expenses related to services like electricity, water, and gas utilized in the manufacturing process.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a specific product and included in its cost.
Manufacturing Overhead
Costs not directly tied to the production of goods, including rent for factory space and equipment depreciation.
Operating Expenses
These are the costs associated with running the day-to-day operations of a business, excluding the cost of goods sold.
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