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Product Cost
The total cost incurred by a company to produce, acquire, and prepare a product for sale, including materials, labor, and overhead expenses.
Period Cost
Costs that are expensed in the period in which they are incurred, typically not directly tied to the production process and include selling, general, and administrative expenses.
Frosting
A sweet, creamy topping or coating made from sugar, butter, and flavorings, commonly used on cakes and pastries.
Product Cost
The total expenses incurred in the process of creating and manufacturing a product, including direct materials, direct labor, and manufacturing overhead.
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