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The center-of-gravity method assumes that distribution costs are a linear function of ______.
Fair Market Value
The price at which an asset would exchange between a willing buyer and a willing seller, each having reasonable knowledge of the relevant facts, and neither being under any compulsion to buy or sell.
Goodwill
An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair market value of the identifiable assets and liabilities.
Cash Flow
A measure of the net amount of cash and cash-equivalents being transferred into and out of a business.
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