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which of the following is not considered part of COGS under thr UNICAP rules. 1. Labor cost for the employees that produce the items that

which of the following is not considered part of COGS under thr UNICAP rules.
1. Labor cost for the employees that produce the items that are sold
2. Labor cost for employees that maintain the production equipment
3. sales tax collected on goods sold
4 depreciation of production equipment

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