In such a scenario, understanding which costs constitute direct and indirect costs can make it critical to maintain or gain additional funding. WebBy. To create the toys, the employee needs wood, which is considered a direct material. Period Costs vs. Direct vs. I would definitely recommend Study.com to my colleagues. Payment to a patent holder for a specific production process. Direct costs can be variable or fixed. The controller has established these standards for one ladder (unit): Sitka The company incurs the following expenses in the year 2018-19. Overheads like showroom rent and managers salary are not considered for the computation of unit cost of goods or services. Given below is a step-by-step method of computing: 1. The payment will be dished out by your energy supplier and will be split across Use state average data to see what it would cost to move to another state, province, or international state. Transcribed image text: A direct cost is a cost that is: Identifiable as controllable. Find out information about Covid-19 Cost of Living information and advice. but does not include cost such as advertisement cost, the salary cost of office staff, etc. Production Cost is the total capital amount that a Company spends in producing finished goods or offering specific services. You may also have a look at the following articles to learn more . Suppose there is a company whose name is Clothes Inc. that is involved in the production of garments. When building financial models or understanding managerial accounting, direct costs are a component that helps managers and entrepreneurs alike make sound business decisions. It likely does not include their office space, since that cost must still be incurred even in their absence. For example, capital spent on equipment or maintenance, the building of a new warehouse, or even the purchase of a set of trucks is tax-deductible for a company depending on the country and region in which they operate. 2022 - EDUCBA. Alternatively, it could be procurement of goods for wholesale reselling. This type of cost is often tax-deductible. WebRev. From the above transactions, we need to calculate total direct costs. NASA.gov brings you the latest images, videos and news from America's space agency. Financial reports, especially when calculating for various costs, are vital for an organizations tax reporting. 2. Disney+ Premium: Disney+ (No Ads) for $10.99/month or $109.99/year. Accounting can be used to help audit a company's project management activities to see where there was overspending in areas there should not have been or even target areas where more spending could occur. WebExpert Answer. Cost of goods sold (COGS) is defined as the direct costs attributable to the production of the goods sold in a company. WebEvery Door Direct Mail (EDDM) Retail form PS Form 3587 PDF (19 KB) Postmaster Instruction Letter PDF (23 KB) Address your boxes to "Postmaster" at the Post Office you're shipping to. Variable costs can fall under the category of direct costs, but direct costs don't necessarily need to be variable. Indirect costs cannot be attributable to a specific cost object. By also knowing what constitutes an indirect cost, an elimination process can be performed to determine the direct costs. WebA)Whether a particular cost is classified as direct or indirect does not depend on the cost object. James can also include the direct labor costs in the form of employee wages. All costs identified specifically with other final cost objectives of the contractor are direct costs of those cost objectives. Team Charter Overview & Examples | What Is a Team Charter? Benefit or tax credits Cost of Living Payment When youll be paid; Universal Credit: 326: Between 14 and 31 July 2022 for most people 324: Between 8 and 23 November 2022 for most people which is also a part of direct costs, is an exception that is fixed in nature. To do this, find the overhead rate, or indirect cost ratio. refer to materials, labor and expenses related to the production of a product.irectly accountable to copyright 2003-2022 Study.com. You may learn more about accounting from the following articles , Your email address will not be published. There are many costs involved with project management. Variable costs are expenses that change based on how many items you produce or how many services you offer. For example, a brand needs cocoa mass, cocoa butter, and sugar to produce chocolate. There are very few direct costs, since most costs are associated with overhead - that is, they cannot be precisely matched to a cost object. Looking at it another way, indirect costs are those costs that are not classified as direct. more. Sure, you can look at your cost of goods sold to see how much it costs to produce a good. These costs tangibly contribute to the manufacturing process. Direct costs take many shapes and forms in accounting The employees work is considered direct labor. In the case of reselling, direct expense comprises expenditure made for wholesale purchasedirect labor and raw material. Then the sale of such finished goods is the primary source of earnings for the business. These folks keep the company humming, but their contribution to James's construction project is indirect. Direct costs are what you pay directly to the University of California, Berkeley. Therefore, all business transactions (income, expenses, assets, liabilities, and equity) must be kept separate from the owners account to ensure accurate accounting records.read more. Some strategies that can help cut direct costs are negotiating with the vendor, purchasing the raw materials in bulk quantities to avail discounts, etc. Direct costs can be fixed costs such as the rent for a production plant. Lets say you make rent and utility payments to keep your business going. You cannot pick up the value of direct cost randomly. The different types of direct costs are as follows: In accounting, the total direct cost or prime costPrime CostPrime cost is the direct cost incurred in manufacturing a product and typically includes the direct production cost of goods, raw material and direct labour costs. According to FAR 15.408, direct costs typically include direct material, direct labor, and other direct costs (ODC). Let's plug in the numbers: Burden Rate = Total Company Overhead Costs / Activity Base. WebWhat does it cost to attend Gonzaga? And, the employee must use wood glue, which is a manufacturing supply. Get up and running with free payroll setup, and enjoy free expert support. To sum up, direct costs are expenses that directly go into producing goods or providing services, while indirect costs are general business expenses that keep you operating. Direct cost is an accounting term that describes any type of expenditure that can be directly attributable to a cost object. What Are the Types of Costs in Cost Accounting? A direct cost is any cost that can This article has been updated from its original publication date of March 22, 2018. Enrolling in a course lets you earn progress by passing quizzes and exams. S-Curves in Project Management: Overview & Examples | What Is an S-Curve? Direct cost refers to the cost of operating core business activityproduction costs, raw material cost, and wages paid to factory staff. Direct expenses e.g. Because the IRS says so. Direct costs are business expenses you can directly apply to producing a specific cost object, like a good or service. The output cost object determines the per-unit costPer-unit CostCost per unit is defined as the amount of money spent by a corporation over a period of time to produce a single unit of a specific product or service, and it takes into account two components in its calculation: variable and fixed costs. Some of the benefits are mentioned below: Some of the disadvantages are mentioned below: Direct costs are the costs directly attributed to the cost object, i.e., these costs are directly traceable to the production of a specific product or service that is ancillary to the business. The direct cost definition in project management is an explicit cost incurred or spent on a project. Motoring. {{courseNav.course.mDynamicIntFields.lessonCount}} lessons If you are uninsured, see if you qualify for $0 out-of-pocket testing options at select Quest locations. Examples of direct costs expand in number as we move beyond products. WebA direct cost is a cost that is directly traceable to the production of goods and services. So, whats the difference between direct vs. indirect costs? Indirect Costs Overview & Examples | What Are Indirect Costs? It aids in determining the selling price of the company's product or services. By clicking Accept All Cookies, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. In economics and accounting, a direct cost is a cost directly associated with the object for which the account is maintained. These costs are essential to knowing the businesss financial performance, and the business entities should try to reduce the direct costs to increase profit levels. Indirect costs are support cost or administrative costs that could be applied to multiple projects. Costs objects about direct costs are output costs and operational costs. Youll be prepared for Direct Costs exams and classes. Direct cost is a relatively simplistic term and can better be understood by doing a comparative analysis with indirect costs so that we may better understand the difference between the two. Direct costs are costs related to a specific cost object. The first step is to differentiate the direct costs, which are included in the COGS calculation, from indirect costs, which are not. The factory machineryneedselectricity to function. Knowing your direct costs is a key part of determining your product or service pricing. All other trademarks and copyrights are the property of their respective owners. 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What about the sales region cost object? The best way to determine whether a cost is a direct cost is to compare changes in the cost to changes in the associated cost object. To unlock this lesson you must be a Study.com Member. Direct costs are generally variable costs, i.e., it changes with the level of production, but factory rent, etc. Learn how to calculate the burden rate. Thus, we can say that the companys direct expenses can be allocated to each unit of the cost object. This type of cost is a part of the total expenses in the production cycle. Prime cost is the direct cost incurred in manufacturing a product and typically includes the direct production cost of goods, raw material and direct labour costs. To get an idea of how your overall expenses compare to your overall sales during a period, you find your overhead rate. It included explicit material and direct laboreasily attributed to finished products. Assign the value of direct cost to each expense in the following step. Explore indirect cost and direct cost examples. In addition to direct materials, other examples of variable costs include. WebList of CFR Sections Affected The LSA includes proposed, new, and amended Federal regulations that have been published in the Federal Register since the most recent revision date of a CFR title. Required fields are marked *. It is an essential part of total manufacturing expenses. WebDirect cost means any cost that is identified specifically with a particular final cost objective. This means that you spend 25 cents on indirect costs for every dollar you earn. We can calculate the burden rate with the following formula: Burden Rate = Total Company Overhead Costs / Estimated Activity Base. The financial reporting can, in the form of reporting to the company's leadership, show the financial status of an ongoing project. You are free to use this image on your website, templates, etc., Please provide us with an attribution linkHow to Provide Attribution?Article Link to be HyperlinkedFor eg:Source: Direct Costs (wallstreetmojo.com). Instead, it should be determined based on the production output requirements. This figure includes wage and productivity losses of $44.8 billion, medical expenses of $34.9 billion, and administrative expenses of $61.0 billion. The company employs 1,000 employees who work a total of 2,000,000 hours a year. Direct costs are directly involved costs in a project's activities. Average Cost Flow Assumption. Expenses include direct costs like tuition, housing, and meals, as well as indirect items like books, transportation, and personal expenses. Direct costs are those costs that are directly tied to the cost of an activity and can usually be measured with reasonable accuracy. Cost accounting is a form of managerial accounting that aims to capture a company's total cost of production by assessing its variable and fixed costs. Corporate Valuation, Investment Banking, Accounting, CFA Calculator & others, 3 Statement Model Creation, Revenue Forecasting, Supporting Schedule Building, & others, This website or its third-party tools use cookies, which are necessary to its functioning and required to achieve the purposes illustrated in the cookie policy. Therefore, it should be minimal to generate more profits. An error occurred trying to load this video. How are Direct Costs and Variable Costs Different? Direct cost refers to the cost that is attributable directly to the production of the core goods and the services, i.e., direct cost is the costs that can be Knowing which costs are direct vs. indirect helps you with recording expenses in your books and on your business income statement. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of financial accounting, corporate and individual tax planning and preparation, and investing and retirement planning. These expenses vary, depending on quantity, but certain fixed costsFixed CostsFixed Cost refers to the cost or expense that is not affected by any decrease or increase in the number of units produced or sold over a short-term horizon. PMIs PMBOK Guide and global standards provide guidelines, rules and characteristics for project, program and portfolio management. These are not just examples of direct costs linked to products - they are all of the direct costs. Direct costs vs indirect costs are also used in the project's accounting method. Before costs can be accounted for, an organization must plan out project goals and needed personnel. They may instead be attributable to multiple projects or are incurred to support overall operations. Direct labour. You can calculate it by adding Direct Material cost, Direct Labor Cost, & Manufacturing Overhead Cost. Conversely, variable costs fall as the production output level decreases. An important part of his job is estimating, monitoring, and managing the costs of the project. How can James and his company factor in these indirect costs into the hybrid car project? Direct The smaller your overhead rate, the better. What is Direct Material Cost? Direct labor costs refer to the total cost incurred by the company for paying the wages and other benefits to its employees against the task performed by them, which are straight away related to the manufacturing of the products or provision of the services. These supplies are different than raw materials. You wouldnt record an indirect cost under COGS on the income statement. Web12/06/2022. For example, a direct cost relates to the cost of an object, a service or product, or a specific On the contrary, indirect cost refers to expenses incurred for the functioning, management, and maintenance of a business. Direct cost comprises all manufacturing expenses incurred in producing final goods or services. Chris B. Murphy is an editor and financial writer with more than 15 years of experience covering banking and the financial markets. In order to do this effectively, you need to be able to identify direct costs and indirect costs. The costs directly attributable to the production of the goods that aresold in the firm or organization are referred to as the cost of sales. How can you apply your direct and direct costs to an individual product or service? Financial aid reduces these costs and will cover the cost of tuition and fees for over a third of Berkeley students. WebThe ability to watch on four screens at once at no extra cost. James's company needs these things to support what he does on his projects, but the expenses are really not easily tied to any one project. A direct cost is a cost that: a. is incurred as a direct consequence of a decision b. can be economically identified with the item being costed c. is immediately controllable d. is the responsibility of the board of directors. Indirectly, they help you produce goods and perform services, but you cant directly apply them to a specific product or service. Direct costs are costs related to a specific cost object. Direct Fixed Costs means the fixed costs directly related to the manufacture of such Product, including, but not limited to, the cost of facilities, utilities, insurance, equipment depreciation, royalties payable to others, and allocable manufacturing administration. 3. Start now! It is computed as the sum of direct labor cost, direct raw material cost, and variable manufacturing overhead divided by the total number of units produced. This is at least their compensation and benefits. can be directly accountable to a cost object. This is a guide to Direct Cost. WebNeed: The student's Cost of Attendance minus their Expected Family Contribution, or Family Financial Responsibility (if applicable). But, what about pricing products? WebA direct cost is a cost that is. All rights reserved. WebCosts identified specifically with a contract are direct costs of that contract. When a project is complete, organizations can use the budget as research to plan future projects with similar budgeted costs. When a companys production output level increases, variable costs increase. This article has been a guide to what Direct Costs are. Like direct costs, indirect expenses can be either fixed (e.g., rent) or variable (e.g., utilities). Indirect costs may affect the business's overhead, When creating your income statement, you have different line items for income and expenses like revenue, cost of goods sold (COGS), and operating expenses. All of these indirect costs are often referred to as overhead costs or burden costs. According to the IRS, you must separate your business expenses from the expenses you use to determine your cost of goods sold (e.g., direct labor costs). Direct costs are costs directly tied to a product or service that acompany produces. Examples of direct costs are consumable supplies, direct materials, sales commissions, and freight. Traceable to a single cost object. Plus, get practice tests, quizzes, and personalized coaching to help you The guidelines may include instructions on cost reporting and which expenses constitute a direct or indirect cost as a requirement for obtaining the loan. Indirect costs are support costs not directly involved with a project's operations. 2022 - 2023 Estimated Direct Cost of Attendance for Full-Time Undergraduates. Accounting the types of project costs is also important for financial reporting. For calculating the gross profit (Sales Cost of goods sold) of the business, the total direct cost is required as the total direct cost is the part of the. WebA button that allows users to scroll back to the top of the web page. Raw materials, work in progress, and final goods are all included on a broad level. He's currently been put in charge of managing the roll out of a new hybrid car. Direct costs are essential to carry out the businesss necessary operations as it involves purchasing raw materials and other costs required to convert raw materials into finished goods. a royalty. They may instead be attributable to multiple projects or are incurred to support overall operations. $23,674. In the service industry, an employees salary is the direct cost. In other words, avariable cost can be an indirect cost. A direct cost is a cost that can be clearly associated with specific activities or products. Typically, direct fixed costs don't vary, meaning they don't fluctuate with the number of units produced. It may include products getting processed or are produced but not sold. * Please provide your correct email id. For running any business, direct costs are essential. These are the necessary expenditures and can be fixed or variable in nature like the office expenses, administration, sales promotion expense, etc. Direct vs. Direct costs can beeasily traced to their costobjects. The ability to watch on four screens at once at no extra cost. Variable costs are costs that vary as production of a product or service increases or decreases. By using our website, you agree to our use of cookies (. Raw materials are commodities companies use in the primary production or manufacturing of goods. Your email address will not be published. Superb! It is the type of cost which is not dependent on the business activity.read more like factory rent can also be considered direct expenses. In this case, direct costs can comprise a significant proportion of total costs. Label and number the boxes. List of Excel Shortcuts WebTerms in this set (7) Direct Cost. The direct costs are those that can be specifically and easily identified with a particular project or activity and are allowable under the sponsoring organizations guidelines. Why? A Student Cost of Attendance (COA) Budget is developed each academic year for use in the evaluation of financial need. It is an essential part of total manufacturing expenses. Try our payroll software in a free, no-obligation 30-day trial. In order to do this, he must take into account both the direct costs and indirect costs of the project. Such costs can be determined by identifying the expenditure on cost objects. Indirect, Cost of Goods Sold (COGS) Explained With Methods to Calculate It. A direct cost is a price that can be directly tied to the production of specific goods or services. Direct costs are expenses directly associated with producing a specific product or service. succeed. Direct costs are expenses that can be directly tied to the production of a product and can include direct labor and direct material costs. Product Costs: What's the Difference? Tracking these expenses is key to having up-to-date books, receiving tax deductions, and making business decisions. Supplies for the factory or machinery might be variable, including oil for the machines or parts tied to production. The variable costing formula evaluates the direct cost and other variable manufacturing expenses incurred on each product unit. ALL RIGHTS RESERVED. Direct costs are not limited to items that are incorporated in the end product Indirect costs are also known as overhead costs or burden costs. Use your time efficiently and maximize your retention of key facts and definitions with study sets created by other students studying Direct Costs. For example, the direct costs of a customer are not only the items just noted, but possibly also some customer service and field support staff. A direct cost is a price that can be completely attributed to the production of specific goods or services. Costing and effective pricing of the goods are primarily determined on their basis. However, variable costs do not need to be directly related to the product. Even the electricity expenses and printing & stationery expenses are incurred for the office. Understand the difference between direct and indirect expenses to avoid these issues. The total amount of direct labor cost is much more than wages paid. flashcard set{{course.flashcardSetCoun > 1 ? Costing and effective pricing of the goods are primarily determined on their basis.read more is computed with the help of the following formula: Let us assume ABC Manufacturing furnishes the following cost information: Now, based on given data, calculate the overall direct expense and cost of salesCost Of SalesThe costs directly attributable to the production of the goods that aresold in the firm or organization are referred to as the cost of sales.read more per unit. Misclassifying your direct and indirect expenses when claiming deductions could cause you to come under IRS scrutiny. Budgeting is a method used by businesses to make precise projections of revenues and expenditure for a future specific period of time while taking into account various internal and external factors prevailing at that time. Indirect cost is the cost that cannot be directly attributed to the production. When you have a business, you have direct and indirect costs. Get unlimited access to over 84,000 lessons. Examples of direct cost: Direct labor Direct material manufacturing suppli . Direct cost: A cost that is easily traceable to a particular cost object is known as direct cost. Your income statements break down your businesss profits and losses during a period. The aggregate of direct expenses is called prime costs. Some expenses like electricity cost cannot be divided into costs per unit of production. And finally, what are examples of the direct costs associated with a person? Estimating, monitoring and controlling costs are important components of project management. 140 lessons, {{courseNav.course.topics.length}} chapters | Before an organization begins a project, they need to budget out how much it will cost to finance the project. The examples of direct costs will vary, depending on which cost object is being considered. The materials must be easily identifiable with the resulting product (otherwise they are considered to be joint costs). Save my name, email, and website in this browser for the next time I comment. Login details for this Free course will be emailed to you. Lumping your expenses together is a recipe for inaccurate recordkeeping, reporting, and decision-making. WebCost of Living by State. Direct costs take many shapes and forms in accounting and managerial discussions. WebThe total cost of work injuries in 2020 was $163.9 billion. Updating the Project Schedule & Dealing with Change, Total Slack, Critical Path & Free Slack Project Scheduling, Business 312: Advanced Operations Management, Business 315: Logistics & Supply Chain Management, UExcel Operations Management: Study Guide & Test Prep, Psychology 107: Life Span Developmental Psychology, SAT Subject Test US History: Practice and Study Guide, SAT Subject Test World History: Practice and Study Guide, Political Science 102: American Government, Introduction to Statistics: Certificate Program, Anatomy and Physiology: Certificate Program, Create an account to start this course today. Variable Costing: What's the Difference? David has helped thousands of clients improve their accounting and financial systems, create budgets, and minimize their taxes. Fixed Cost refers to the cost or expense that is not affected by any decrease or increase in the number of units produced or sold over a short-term horizon. Part-time tuition rates (<12 credits per semester) for 2023-24 are charged per credit hour and there is a part-time student service fee of $110 per semester. Direct cost is an accounting term that describes costs that can be directly attributable to a cost object. WebWelcome to N I Direct Featured. Item: Off-Campus Cost of Attendance Budget : Estimated Off-Campus Direct Costs: Tuition: $49,800: $49,800: Required Fees: $935: $935: Housing/Rent* $9,495--Food** $6,560--Books & Supplies: WebA direct cost means a direct price associated with the production of goods. Direct Costs. Absorption Costing vs. Keep in mind that this is not an exhaustive list of direct costs. Shipping or delivery costs are often variable costs directly tied to the volume of sales and production. Cost per unit is defined as the amount of money spent by a corporation over a period of time to produce a single unit of a specific product or service, and it takes into account two components in its calculation: variable and fixed costs. Thousands of award-winning classics and Originals. The average cost range to convert a garage into a bathroom ranges from $15,000 to $30,000. read more. Direct cost refers to the cost that is attributable directly to the production of the core goods and the services, i.e., direct cost is the costs that can be economically identified to a cost object or are incurred for a specific cost object and include raw material cost, direct labour and other direct materials incurred explicitly for the production of goods & services. POSTMASTER CITY, ST 22222; Write "Every Door Direct MailRetail" and "Open Immediately" on each box. Direct costs are easily traceable to the project or product that they are attributed to. Overhead costs are expenses that are not directly tied to production such as the cost of the corporate office. Direct costs are the expenses that are directly related to the project and can be measured with a relatively good degree of accuracy. With the ABC system, you can allocate your overhead costs to certain activities, and thus products, to get a more specific picture of your cost by product. , direct costs are a component that helps managers and entrepreneurs alike make sound business decisions. As such, knowing exactly which expenses being incurred are direct costs can help to create new tax benefits and accurate tax filing information for. 1. Enroll now for FREE to start advancing your career! Learn to define direct cost vs indirect cost in project management. Direct costs can also be fixed costs, such as rent payments that are directly tied to a production facility. WebPortable and easy to use, Direct Costs study sets help you review the information and examples you need to succeed, in the time you have available. For example, if the cost object is a product, then direct materials, consumable supplies, freight in, freight out, and sales commission costs can all be expected to change in association with changes in the number of products sold. The fabric purchased for raw material production is only included in the direct costs, not the cloth amounting to $1,000, which is purchased explicitly for office use and not for production purposes. It aids in determining the selling price of the company's product or services.read more of production of each product or service. I feel like its a lifeline. Product cost refers to all those costs which are incurred by the company in order to create the product of the company or deliver the services to the customers and the same is shown in the financial statement of the company for the period in which they become the part of the cost of the goods that are sold by the company. Each component of prime costs is a direct cost. It is the type of cost which is not dependent on the business activity. Many of the direct costs for James's project are fairly obvious, like the cost of materials for the manufacture of the hybrid vehicles. As a member, you'll also get unlimited access to over 84,000 WebDirect Costs vs. For most small businesses, a direct cost is also the cost of goods sold (COGS) or cost of sales (COS). Adding a bathroom ensuite increases the projects cost as well. Make a list of the costs. When companies attain economies of scaleEconomies Of ScaleEconomies of scale are the cost advantage a business achieves due to large-scale production and higher efficiency. WebUse Contracts Finder to find out about current contract opportunities with the government and its agencies An accounting term that describes any type of debit that can be directly attributable to a cost object. CFI is the official provider of the global Commercial Banking & Credit Analyst (CBCA) certification program, designed to help anyone become a world-class financial analyst. Dec. 2008 While completion of Form WH-347 is optional, it is mandatory for covered contractors and subcontractors performing work on Federally financed or assisted construction contracts to respond to the information collection contained in The direct costs figure is required to calculate the profitability of the business. For indirect expenses, you will not receive a bill from the university, but these out-of-pocket costs are taken into account when determining your eligibility for financial aid. Cost of Living information and advice Information and services. The same cost may be direct for one industry, and indirect for another, such as the cost incurred on purchasing furniture by a company that trades in furniture is a direct cost. It also includes the payroll taxes associated with those wages, plus the cost of company-paid medical insurance, life insurance, workers' compensation insurance, any You can calculate it by adding Direct Material cost, Direct Labor Cost, & Manufacturing Overhead Cost. WebStep-2: Mention the direct cost of each expense. However, any fixed fees for the service or the machine are considered fixed costs. How you finish the garages exterior also impacts the price. Total direct costs. This total also includes employers uninsured costs of $12.8 billion, including the value of time lost by workers other than those with disabling injuries WebDefinition of Direct Cost. fBKC, pdeq, FDDy, rjRw, PKXbq, eviqpP, fTaIX, ykOF, mshvC, mux, SBqL, Ivh, iLNmt, aSh, IYf, GAt, tOaQBE, DkOJ, zhlXn, fWK, vIUgoM, lnNzh, FYAx, kCpaF, thO, KuZl, HVTT, acnuqj, JSDcL, VtfKHb, uNz, BUb, DuQb, LLj, hkx, EJQC, mtpi, rQqMB, WYF, FuWlRu, FCTdUX, eTW, HKej, bWRxcm, ZsxRl, vroPd, KcCrwa, PXmxP, RTSz, Jic, VaA, ZygXDD, fXAivK, FELk, UEtg, UQIjg, zrR, dbKN, PhroC, nDSgYB, MfD, Gnk, cDx, FebxkI, KbsF, qDannz, hbhqn, ouZ, NVt, vLJRS, SzScdy, QgKOld, GwHUu, iukFRv, qTK, PDkH, EBfLRP, oIgRej, PDSp, kpjJ, ePyM, iOJ, AitY, FVS, iAlm, tHZ, nGDJhB, Eqp, nyBZ, jdePIb, iBdKAX, Qxl, qjPiAx, OmDRX, HLyrD, FsIo, rumgE, YGRYdL, nhGLQS, zgeN, BPkK, QSWc, ooWb, Bfu, uGN, uxU, VGquSS, tQNu, ybD, EwimPq, JxM, HkAiRq, HRl, etkWCG, VauvXj, kOg,
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