Consider the following tree diagram: 
Which of the following nodes are leaf nodes?
Definitions:
Nonmanufacturing Cost
Expenses not directly involved in the production of goods, such as sales, marketing, and administrative costs.
Direct Materials Used
The raw materials that are directly incorporated into a finished product and can easily be traced to it.
Balance Sheet
A financial statement that presents a company's assets, liabilities, and shareholders' equity at a specific point in time, showing its financial position.
Cost of Goods Sold
The expenses directly linked to the creation of a company's sold products, comprising both materials and labor.
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