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You cannot insert a row containing a null attribute value using SQL.
Overhead Costs
Expenses related to the day-to-day running of a business that can't be directly linked to any specific product or service.
Directly Related
Having a direct connection or relevance to another factor, typically implying a cause-and-effect relationship or close association.
Direct Materials
Raw materials that can be directly attributed to the production process of a specific product.
Direct Labor
The cost associated with the work of employees directly involved in the production of goods or services.
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