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PM21 sniff Limited (12/07)

Nnadir15y ago
See BPP exam kits the question of sniff linited (12/07), see its answers the answer of part b.:
Why it has not added the cost of supervisors and fixed overheads ?
see where it has calculated the incremental cost why it has not included the supervisory; in the question it is said that the supervisor has to spend 10% of his working time, so it should be included, why it has not?
PLEASE REPLY, thanks in advance
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