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Silicon is found in clay and sand and is a semiconductor.
Variable Selling
Expenses that change in proportion with the volume of sales, such as commissions or shipping costs.
Special Order
An order for goods or services that is outside the company's normal production or service delivery operations.
Split-off Point
In process costing, the stage in production where multiple products emerge from a single process and continue to be processed further or sold as is.
Joint Production Costs
Costs that are incurred up to the split-off point in a process that produces multiple products.
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