The three types of buying situations are theoretical and have little relation to what happens in the real world. call for different marketing and selling strategies. create confusion among b2b sellers. suggest that b2b sellers should develop one marketing mix to use for all situations. require business sellers to be consistent in their marketing mixes.

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The accounting entry for raw materials or indirect materials such as glue, etc. requisitioned for use in production is considered as b. work-in-process inventory accounts payable because the material is still in requisition status and has not been bought yet. not yet paid and further not used yet.