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Pick a specific business (that uses job costing techniques) and describe: a) one of its direct costs, why it is a direct cost, and how

Pick a specific business (that uses job costing techniques) and describe:

a) one of its  direct costs, why it is a direct cost, and how it is assigned to an individual job.

b)  one of its  indirect costs, why it is an indirect cost, and how it is assigned to an individual job.

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