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Classify the costs according to the headings in the columns C O S T C L A S S I F I C T I

  1. Classify the costs according to the headings in the columns

C O S T C L A S S I F I C T I O N

Cost element

Function

Product cost

Period cost

Cost behaviour

Direct material K120

Indirect material K50

Direct labour K180

Indirect labour K30

Administrativeexpenses K240

Marketing expenses K300

Research anddevelopment K200

Total

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