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Which of the following is included in activity-based product cost but not in GAAP-based product cost? A : Batch-level selling and administrative expense. B :

Which of the following is included in activity-based product cost but not in GAAP-based product cost?

A : Batch-level selling and administrative expense.

B : Organization-level manufacturing overhead.

C : Product-level manufacturing overhead.

D : Direct materials.

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