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A two-cycle heart of a bird or a mammal is more efficient than the amphibian heart in all of the following except
Direct Materials
Raw materials that are directly attributable and allocable to a finished product in the manufacturing process.
Direct Labor-Hours
The total hours worked directly on the manufacturing of goods.
Variable Overhead
Costs that fluctuate with changes in production volume, such as utilities and materials, affecting the cost to produce goods or services.
Direct Materials
The raw materials that are directly traceable to the production of a specific product and constitute a significant portion of the product's direct costs.
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