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Which Method Is NOT a Way to Discourage Producing for Inventory

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Which method is NOT a way to discourage producing for inventory?

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Definitions:

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.

Variable Costing

An accounting method that includes only variable manufacturing costs - direct materials, direct labor, and variable manufacturing overheads - in product costs.

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