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Question 4. Question : Throughput margin is defined as sales less: Student Answer: Direct labor costs. Direct material costs. Direct labor and material costs. Processing costs. Manufacturing costs. Question 5. Question : Traditional financial control systems have recently been criticized because: Student Answer: They use flexible, not static, budgets. They generally lead to goal-congruent behavior on the part of managers. They focus more in improving basic business processes than short-term financial results. They fail to incorporate nonfinancial performance indicators