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Sagot :
Answer: direct materials, direct labor, and manufacturing overhead.
Explanation:
When it comes to the costs that are apportioned to a product as its cost, activity-based costing believes that this include both the direct and indirect costs of production.
The direct costs would include the materials and the labor directly involved in the product's production as well as the indirect manufacturing overhead with the logic being that even though manufacturing overheads do not directly impact the production of the good, production would not be able to happen without them.
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