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The statement shared_ptr<int> p(new int) ; involves
Direct Materials
Raw materials that can be directly associated with the production of specific goods or services and are included in the cost of the finished product.
Fixed Overhead
The total of all costs that do not vary with production volume, including salaries, rent, and insurance.
Variable Overhead
Costs that fluctuate with production volume, such as utilities and indirect materials, which are not constant like fixed overhead costs.
Direct Labor
Labor costs directly attributable to the production of goods, including wages of workers who are actively involved in the manufacturing process.
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