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In systematic desensitization the client
Variable Costing
A pricing approach that incorporates just the variable production expenses, such as direct materials, direct labor, and variable manufacturing overhead, into the costs of products.
Unit Product Cost
The total cost to produce a single unit, including direct materials, direct labor, and allocated overhead.
Variable Costing
An accounting approach that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in product costs, excluding fixed manufacturing overhead.
Unit Product Cost
The calculated cost of producing a single unit of product, which includes both fixed and variable costs.
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