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The "mental exercise" known as the n-back test involves:
Direct Materials Used
The raw materials directly utilized in manufacturing a product, which are a component of the cost of goods sold.
Direct Labor
The labor costs directly tied to the production of goods or services, including wages for workers who physically manufacture products.
Manufacturing Overhead
All indirect costs associated with the manufacturing process, including but not limited to utilities, rent, and salaries for non-direct labor.
Advertising Expense
Costs incurred by a company to promote its products, services, or brand, including media buys, production, and creative services.
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