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A. Raw Materials
B. Direct Labour
C. Variable Overhead
D. Fixed Overhead
Option D
CORRECT ANSWER IS .......... D ......
Fixed Overhead - Period Cost
Answer option (D) >>>>>>>>> Fixed Overhead
(As Fixed Overheads are mainly in the nature of Selling and Administration Overheads, they usually do not form part of the Cost of Sales)
Fixed cost will be best answer....
Answer is D - Fixed Overhead
D. >>>>>>>>>>>>>Fixed Overhead
D. Fixed Overhead
....................D. Fixed Overhead
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