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Use the following figure to answer the question :
-A move from H to I represents
Direct Labour
The wages or salaries paid to employees directly involved in producing goods or providing services.
Variable Manufacturing Overhead
Costs that fluctuate with the level of production output, such as utilities and supplies used in the manufacture of a product.
Fixed Costs
Expenses that do not change with the level of production or sales over a short period, such as rent or salaries.
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