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Which of these purchases by a furniture manufacturing company are direct costs to the company?

Which of these purchases by a furniture manufacturing company are direct costs to the company? Select.

TWO that apply.

A.

Salary of the office accountant

B.

Purchase of the wood for furniture production

C.

Utility bill from the electricity provider

D.

Wages paid to the production line employees

E.

Advertising in a home interiors magazine

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