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The following information is available for the year ended December 3 1 : table [ [ Beginning raw materials inventory,$ 2 1 , 5

The following information is available for the year ended December 31:
\table[[Beginning raw materials inventory,$21,500
Which of the following should not be included in direct materials costs for a bike manufacturer?
Multiple Choice
Tires.
Machine lubrication oil.
Seats,
Pedals.
Handlebars.
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