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Which of the following is referred to as the brain of a computer?
Unit Product Cost
The total cost (direct materials, direct labor, and manufacturing overhead) divided by the number of units produced, representing the cost per individual unit.
Direct Labor Cost
Wages that are paid to workers who are directly involved in the production of goods or services.
Absorption Costing
An accounting method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed overhead—in the cost of a product.
Net Operating Income
A measure of a company's profitability from its core business operations, excluding taxes and interest expenses.
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