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Which of the following is NOT a contributor to distribution costs?
Direct Labor-Hours
The total hours of work directly spent on producing a specific product or service.
Variable Overhead
Overhead costs that fluctuate with changes in production level or business activity, such as utilities for machinery.
Efficiency Variance
The difference between the standard cost of labor or materials for actual production and the actual cost incurred, reflecting how efficiently resources are utilized.
Direct Labor-Hours
The total hours worked directly on the production of goods or delivery of services.
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