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If the head pointer points to NULL, this indicates
Controllable Costs
Expenses that a manager or business unit has the authority to influence or change in the short term.
Product Costs
Costs that are directly associated with the manufacturing of goods including materials, labor, and overhead.
Administrative Costs
Expenses related to the management and general operations of a business, including salaries of senior executives, legal and accounting services.
Period Costs
Expenses that are not directly tied to the production of goods and are instead charged to the time period in which they are incurred.
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