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As a rule of thumb, if the answer to the following question is yes, than the cost is a/an __________ cost: If the operating unit

As a rule of thumb, if the answer to the following question is "yes", than the cost is a/an __________ cost: "If the operating unit (such as a department) did not exist, would this cost not be in existence?"

direct cost

indirect cost

fixed cost

variable cost

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