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"Priming" is a theory that suggests
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
Expenses not directly traceable to a specific cost object, such as a product or project, including utilities, rent, and managerial salaries.
Product Costs
Costs that are directly incurred in the production of goods, including direct materials, direct labor, and manufacturing overhead.
Direct Materials
Raw materials that are directly traceable to the production of a specific product and are a major component of its cost.
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