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Test item writers must keep many considerations in mind.Which of the following is NOT typically one of those considerations?
Variable Cost
Costs that vary directly with the level of production or sales volume, such as raw materials and direct labor.
Carrying Cost
The total cost associated with holding inventory, including storage, insurance, taxes, and potential obsolescence.
Credit Collections
The process of pursuing payments of debts owed by individuals or businesses, typically undertaken by a department or agency.
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