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Horney's actual research approach relied mainly on
Factory Overhead
Indirect manufacturing costs not directly linked to the production of goods, such as rent, utilities, and maintenance.
Direct Materials
Raw materials that can be directly traced to the production of a specific product.
Direct Labor
The labor or work performed by employees who are directly involved in the production of goods or services.
Nonmanufacturing Cost
Expenses not directly tied to the production of goods, such as administrative, sales, and marketing costs.
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