Examlex
Which best describes the function of the axis?
Direct Material Cost
The expense of fundamental materials directly utilized in the production of a product.
Product Cost
The total amount of costs directly and indirectly involved in manufacturing a product or delivering a service.
Variable Costing
A costing method that includes only variable manufacturing costs—direct materials, direct labor, and variable manufacturing overhead—in unit product costs.
Super-Variable Costing
A costing method that classifies all direct labor and manufacturing overhead costs as fixed period costs and only direct materials as a variable product cost.
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