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Neither nature nor nurture can completely explain human similarities and differences.
Variable Costing
An accounting method that only includes direct variable costs in product cost calculations, excluding fixed manufacturing overhead.
Absorption Costing
An accounting practice that includes every cost associated with manufacturing, like direct materials, direct labor, and variable as well as fixed overhead expenditures, in determining a product's cost.
Units Produced
A measure of the total number of complete units manufactured or completed in a given period.
Units Sold
The total quantity of products that a company has sold to its customers during a particular time frame.
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