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Which of the following is NOT recognized as a comparative scaling technique?
Relevant Range
The span of operations where the presuppositions regarding variable and fixed cost dynamics remain applicable.
Sunk Cost
Costs that have already been incurred and cannot be recovered, which should not affect future business decisions.
Marginal Cost
The cost incurred by producing one additional unit of a product or service.
Indirect Cost
Expenses not directly tied to the production of goods or services, such as administration, rent, and utilities.
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