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Which of the following is NOT an example of a terminal value?
Flexible Budget
A flexible budget designed to adapt in line with changes in the amount of activity or volume.
Variable Manufacturing
Costs that vary directly with the level of production, such as raw materials and direct labor costs, as opposed to fixed manufacturing costs.
Fixed Manufacturing
Costs associated with manufacturing that remain constant, regardless of the level of production, such as rent, salaries, and equipment depreciation.
Flexible Budget
A budget that adjusts or varies with changes in volume or activity, providing a valuable tool for performance evaluation.
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