Examlex
Both amides and nitriles are acyl derivatives of carboxylic acids.
Variable Cost
A cost that changes in proportion to the level of activity or volume of production in a business.
Gross Margin
The difference between sales revenue and the cost of goods sold, expressed as a percentage of sales.
Absorption Costing
A method of inventory costing that includes all manufacturing costs, both variable and fixed, in the cost of a product.
Idle Capacity
The available but unused capacity of a company to produce goods or services without incurring additional fixed costs.
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