Anchor: Standard costing may be based on either absorption or direct costing principles, and may apply either to all or some cost elements.
Entailed: The cost is about the principles of direct costing.
Contradiction: They were based on the absorption of water.
Contradiction: The cart is empty.
Contradiction: Individual accounts receive more detailed discussion in Q4.
Contradiction: The speaker does not believe that Mrs. Inglethorp opened the door.
Contradiction: A man is hiking on a trail.