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13. Which of the following is normally included in product cost under the variable costing method? A. Direct materials cost, direct labour cost, but NOT

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13. Which of the following is normally included in product cost under the variable costing method? A. Direct materials cost, direct labour cost, but NOT manufacturing overhead cost. B. Direct materials cost, direct labour cost, and variable manufacturing overhead cost. C. Prime cost but NOT conversion cost. D. Prime cost and all conversion cost

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