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Using the D?n criteria, which of the following would NOT be matched?
Fixed Manufacturing Overhead
The production costs that do not vary with the volume of production, such as salaries of managers and depreciation of equipment.
Net Operating Income
The profit generated from a company's core business operations, excluding deductions of interest and taxes.
Direct Labour
The wages or salaries paid to employees who are directly involved in the manufacturing or production of goods.
Bottleneck Operations
Stages in the production process that limit the overall output because they have a lower capacity compared to other stages.
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