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If two variables, A and B, are related then we can say all of the following except
Direct Labour
Workforce directly involved in manufacturing goods or providing services, whose costs are directly attributed to products or services.
Merchandise Inventory
The goods available for sale to customers in retail or wholesale businesses, valued at lower of cost or market value on the balance sheet.
Credit Sales
Transactions where goods or services are provided to a customer with an agreement to pay at a later date.
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