Examlex
Which of the following is not an element needed to show negligence:
Machine Hours
A measure of the total time that production equipment is operational, used to allocate machine-related expenses to products.
Cost Behaviour
The characteristic of costs that they either remain stable or change in response to variations in business activity levels.
Sales in Units
The total number of individual items sold by a company, as distinguished from sales measured in currency.
Indirect Costs
Expenses that are not directly traceable to a specific product or process, such as utilities or administrative salaries.
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