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Order costs are calculated by adding _ _ _ costs and dividing by the _ _ _ _ a . Personnel costs of buyers; average
Order costs are calculated by adding costs and dividing by the
a Personnel costs of buyers; average inventory value
b Personnel costs of buyers, receiving dock and accounts payable; number of orders placed annually
c Costs of buying and receiving goods; number of buyers
d Indirect material overheads; number of orders placed annually
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