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When the anticompetitive effects of a horizontal merger are considered, the Justice Department is most likely going to consider very closely:
Gross Profit
The financial gain obtained after subtracting the cost of goods sold from revenue, indicating the efficiency of production and sales activities.
Direct Materials
Raw materials that are directly traceable to the manufacturing of a product.
Overhead Rate
A measure used in cost accounting to allocate overhead costs to produced units, typically expressed as a percentage or a ratio.
Predetermined Overhead Rate
A rate calculated before the period begins, used to allocate manufacturing overhead costs to individual units of production based on a specific activity base.
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