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Variable Selling Expense
Costs associated with selling a product that vary with the volume of sales, such as commissions or shipping costs.
Fixed Manufacturing
Costs associated with manufacturing that do not vary with the level of production output, such as rent for factory premises, salaries of permanent staff, and depreciation of machinery.
Special Order
An order for a product or service that is outside the company's standard offerings, typically requiring unique specifications or quantities.
Split-off Point
The stage in the production process where multiple products become separately identifiable, often relevant in costing and decision-making processes.
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