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If you use a surrogate key,you must ensure that the candidate key of the entity in question performs properly through the use of the "____________________" and "not null" constraints.
Absorption Costing
A pricing approach that encompasses all production expenses, such as direct materials, direct labor, along with both variable and fixed overhead, in a product's cost.
Variable Costing
An accounting method that only allocates variable costs to inventory, treating fixed costs as period costs that are expensed in the period they are incurred.
Operating Income
The profit realized from a business's operations after subtracting operating expenses from gross profit, indicating the efficiency of core business activities.
Absorption Costing
A costing method where all of the costs associated with manufacturing a product are absorbed by the units produced, including both variable and fixed manufacturing costs.
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