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Rogers found that if therapy is effective:
Indirectly Related
Refers to items or factors that have a secondary or less direct connection or relationship.
Facility-level Costs
Costs that are incurred to maintain and operate a physical plant or facility, not directly tied to any specific product or service.
Support Department Costs
Indirect costs incurred by units or departments that do not directly produce goods or services but support those who do, such as human resources or IT departments.
Product Costs
Costs that are directly associated with the production of goods, including materials, labor, and overhead.
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