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_____ is a theory of learning that focuses solely on observable actions and responses.
Variable Costs
Costs that vary directly with the level of production or output, such as materials and labor, contrasted with fixed costs.
Indirect Costs
Expenses not directly tied to the production of goods or services, such as rent, utilities, and administrative salaries.
Direct Costs
Costs that can be directly attributed to a specific product or cost object without needing allocation.
Joint Costs
Expenses incurred in the process of producing two or more products at the same time, which cannot be easily attributed to individual products.
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