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Each of the following is an advantage for using the related-samples design,except
Direct Materials
Raw materials directly traced and assigned to the cost of producing goods or services.
Direct Labor
The wages paid to employees who are directly involved in producing goods or providing services.
Overhead
Refers to ongoing business expenses not directly tied to creating a product or service.
Variable Costs
Expenses that vary directly with the level of production or sales volume, such as raw materials and direct labor.
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