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Determine the Distribution cost and Research cost
Distribution cost:
The cost of sequence of the operations which begin with making the packed product available for dispatch and ends with making the reconditioned returned empty package, if any, available for re use are known as distribution costs.
Research costs:
The cost of searching new or improved products, new application of materials, new or improved methods are called research costs.
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WHY VARIANCES IS INVESTIGATED UNDER STANDARD COSTING
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