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During a workshop for mothers, one of the topics of discussion was the increasing use of cell phones and other gadgets by children. During the session, the speaker requested parents to monitor their children's screen time and stressed the importance of exercise in a child's physical development. She requested parents to exercise more often so that their children would be encouraged to spend less time with their gadgets and more time involved in physical activities. Which of the following statements explains why the speaker put forth this request?
Direct Material
These are the raw materials and components that are consumed directly in the manufacture of a product.
Variable Overhead
Costs that vary in total in direct proportion to changes in activity level or volume, such as utility costs or raw materials that fluctuate with production levels.
Factory Depreciation
The decrease in value of manufacturing equipment and facilities over time due to wear and tear or obsolescence.
Return on Investment
A performance measure used to evaluate the efficiency of an investment or compare the efficiency of multiple investments.
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