Examlex
Which of the following refers to a marketing strategy in which the focus is on small but profitable market segments?
Variable Costing
An accounting method that only includes variable costs - costs that fluctuate with production volume - in the calculation of unit cost.
Fixed Costs
Expenses that do not change with the level of production or sales over a short period, such as rent or salaries.
Direct Materials
The raw materials that are directly traceable to the manufacturing of a product.
Microbrewery
A small brewery that produces beer in limited quantities, often emphasized on quality, flavor, and brewing technique.
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