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On the Bender Gestalt II, it is found that a 4-year-old could not accurately copy any of the figures. This could be an indication of:
Variable Costing
A costing method that incluonly direct materials, direct labor, and variable manufacturing overhead in product costs, excluding fixed manufacturing overhead.
Total Fixed Manufacturing Overhead
The sum of all costs related to manufacturing a product that do not change with the level of production, such as salaries of permanent staff and rent.
Variable Costing
An accounting method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.
Fixed Manufacturing Overhead
The portion of manufacturing costs that do not vary with the level of production, such as salaries of supervisors and rent for factory buildings.
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