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प्रश्न
Observe the given image and identify the element of cost shown.
विकल्प
Indirect expenses
Indirect labour
Indirect material
Direct material
MCQ
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उत्तर
Indirect material
Explanation:
The picture shows workshop consumables (nails, glue, polish, lubricants) used in furniture making that cannot be traced to a single finished unit; such items are classified as indirect material in cost accounting.
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