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Company x produces and sells 3 products: X1, X2, X3. The company recently developed a new advertising campaign for X3. The cost incurred to develop

Company x produces and sells 3 products: X1, X2, X3. The company recently developed a new advertising campaign for X3. The cost incurred to develop this ad would be considered (explain please)

a. Facility-sustaining costs

b. Product-sustaining costs

c. Batch-related costs

d. Unit-related costs

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