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Describe how subtype discriminators are used when we have overlapping subtypes.
Product Costs
Costs that are directly associated with the creation of a product, including direct materials, direct labor, and manufacturing overhead.
Direct Materials
Raw materials that are directly traceable and integral to the finished product in the manufacturing process.
Selling Costs
All costs that are incurred to secure customer orders and get the finished product or service into the hands of the customer.
Indirect Costs
Costs that are not directly traceable to a single product or operation, such as overhead.
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