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Which of the following is NOT an example of a customer cost that plays a role in a customer's view of value?
Service Industries
Sectors that provide non-physical goods or services to consumers or other businesses.
ABC
Activity-Based Costing, a methodology that assigns overhead and indirect costs to related products and services based on their use of resources.
Traditional Product Costing
A costing method that assigns manufacturing overhead costs to products based on volume-related measures such as direct labor hours or machine hours.
Non-manufacturing Costs
Expenses that are not directly involved in the production of goods, including selling, general, and administrative expenses.
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