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Which of the following is not an example of an internal force for change?
Absorption Costing
A bookkeeping approach that incorporates all costs associated with production, including direct materials, direct labor, and both variable and fixed overhead expenses, into a product's cost.
Selling and Administrative Expenses
Operating expenses related to selling products or services and managing the business, excluding production costs.
Direct Materials
Parts and raw materials of a product.
Variable Overhead
Costs that fluctuate with production levels, such as utilities or materials used in the manufacturing process.
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