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When Natalie and Chris analyze the results from the recently completed test market to determine if any changes in the marketing mix are needed, they are in the ____ phase of the new-product development process.
Manufacturing Overhead Costs
Indirect costs related to manufacturing that are not directly tied to specific products, such as maintenance, utilities, and management salaries.
Overhead Application
The process of assigning overhead costs to specific cost objects such as products or departments.
Cost Distribution
The process of allocating indirect costs to different departments, projects, or products based on relevant criteria or drivers.
Cost Apportionment
The allocation of shared or indirect costs to different cost centers or cost objects based on a fair and reasonable basis.
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