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Which of the following is NOT a product cost under variable costing?
Field Names
Field names are identifiers used in databases and spreadsheets to label columns of data, representing the type of information stored in each column.
Digits
Numerals from 0 to 9 that are the building blocks of numbers in the decimal system.
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Vertical divisions within a table or spreadsheet, typically used to separate and categorize data into distinct fields.
Records
Data or information on a particular subject collected and stored systematically, often for reference or analysis.
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