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Which of the following is not a Transaction Control Variable?
Manufacturing Overhead Costs
Indirect costs related to manufacturing that do not directly tie to a specific product, such as factory utilities or salary of the production manager.
Product Costs
Costs directly associated with the creation of a product, including direct materials, direct labor, and overhead.
Total Variable Cost
The sum of all costs that vary with the level of production or sales, such as materials and direct labor.
Direct Costs
Expenses that can be directly traced to a specific cost object, such as a product, department, or project.
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