The figure below is a result of a two-way ANOVA, which of the following statements would apply? 
Definitions:
Product Cost
The total amount spent to produce a product, including direct labor, direct materials, and manufacturing overhead expenses.
Period Cost
Expenses that are not directly tied to the production process and are expensed in the period in which they are incurred.
Delivery Costs
Expenses incurred by a company to transport its goods or services to the customer.
Product Cost
The total cost associated with producing a good, including raw materials, labor, and overhead.
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