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If input A is closed and than opened:
Absorption Costing
An accounting method that includes all of the costs associated with production, including variable costs and fixed overhead.
Selling Price
The amount of money charged for a product or service, or the sum the market will bear.
Return On Investment
measures the gain or loss generated on an investment relative to the amount of money invested.
Traceable Fixed Expense
Fixed costs that can be directly linked to a specific business segment, product, or department.
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