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Property taxes on a company's factory building would be classified as a (n) :

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    Property taxes on a company's factory building would be classified as "manufacturing cost".

    Manufacturing cost refers to the sum of expenses of all assets expended during the time spent making an item, these costs are normally separated from other everyday expenditure in order to measure the effectiveness and production of the company. Direct materials cost, direct labor cost and manufacturing overhead are the three classes of manufacturing cost.
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