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Which of the following would NOT be a cash flow from financing activities?
Internal Failure Costs
Costs incurred when a defect is discovered before being received by a customer.
Variable Overhead
Costs that vary proportionally with the level of production or sales, such as utilities or commissions.
Fixed Overhead
The portion of overhead costs that remains constant regardless of the level of production or business activity.
Direct Labor
Labor costs that can be identified with a specific product or service.
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