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The most restrictive form of countertrade is:
Variable Manufacturing Overhead
Costs of manufacturing that vary directly with the level of production, such as raw materials or labor costs.
Fixed Manufacturing Overhead
Costs associated with production that do not vary with the level of output, such as rent and salaries of managers.
Variable Overhead
Costs that change in proportion to the level of production or activity within a business.
Direct Materials
Raw materials directly used in the manufacturing of a product, which can be directly attributed to the finished product.
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