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Which of the following is not included in conversion costs?
Product Safety
The aspect of ensuring that a product will not cause harm to users or the environment, typically addressed through compliance with safety standards and regulations.
Buyer
An individual or entity that purchases goods or services.
Merchandise
Products that are bought and sold, typically in a retail environment.
Competitors
Entities that compete in the same industry or market against one another, offering similar goods or services.
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