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Shelby,a customer service representative,often delivers messages to clients in which she must convey negative news.Which of the following techniques could Shelby use to soften the impact of the bad news?
Direct Materials Cost
The cost of materials that are an integral part of the finished product.
Fixed Cost
A cost that remains constant in total regardless of changes in the level of activity, such as lease payments and managerial salaries.
Units Produced
The total number of units manufactured during a given period, indicating the level of production output.
Activity Base
A measure or quantity (such as machine hours, labor hours, or materials used) that is directly associated with the costs incurred by an activity or process.
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