Examlex
A primary key in one table cannot be used as a foreign key in a different table.
Fixed Cost
A cost that does not change with the level of output or sales over a certain period, such as rent or salaries.
Sales Volume
The quantity of units sold by a company within a specific time period.
High-low Method
A technique used in cost accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.
Mixed Cost
A cost that contains both variable and fixed cost elements, changing with the level of output but not in direct proportion.
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