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Manufacturing Overhead
The indirect factory-related costs that are not directly tied to a specific product.
Cost per Unit
The total cost associated with producing one unit of a product, including both fixed and variable costs.
Variable Costs
Expenses that change in proportion to the level of production or business activity, including costs such as materials and direct labor.
Fixed Costs
Fixed outgoings that are unaffected by variations in output or sales volume, including rental fees, payroll, and insurance coverages.
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