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The document that shows all operating expenses, their classification as direct or indirect, their assignment or allocation to the departments, and the total operating expenses

The document that shows all operating expenses, their classification as direct or indirect, their assignment or allocation to the departments, and the total operating expenses for each department is known as the
a.
gross profit summary.
b.
departmental operating expense summary.
c.
income summary.
d.
cash flow summary.
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