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Which of the following is not considered part of a quality test?
Direct Labour-Hours
The total hours worked by employees that can be directly attributed to the production of goods or services.
Overhead Activity
Activities that incur indirect costs, not directly traceable to a product or service but necessary for the production process or service delivery.
Estimated Overhead
An approximation of the expected costs related to manufacturing overhead for a specific period, used for budgeting and costing purposes.
Product-Level Activity
Activities and costs associated with a specific product, rather than with a business operation as a whole.
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