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Direct materials plus direct labour together are known as:

APrior costs
BPublic costs
CProxy costs
DPrime costs
Answer & Solution
Correct answer: D. Prime costs
1. Both are traced straight to the product with no allocation. 2. They are the primary or direct product costs. 3. Together they are the prime costs. _Source: OpenStax Principles of Managerial Accounting, Chapter 4, Job Order Costing._
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