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Which one of the following costs should NOT be considered an indirect cost of serving a customer at a Dairy Queen fast food outlet? Multiple

Which one of the following costs should NOT be considered an indirect cost of serving a customer at a Dairy Queen fast food outlet?
Multiple Choice
The cost of heating and lighting the kitchen.
The cost of the hamburger patty in the burger they ordered.
The salary of the outlet's manager.
The wages of the employee who takes the customer's order.

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