Examlex
High conscientiousness, agreeableness, and emotional stability are associated with lower levels of workplace ________.
Variable Costing
A costing approach where only the variable costs involved in production—such as raw materials, direct labor, and variable manufacturing expenses—are included in the cost of goods sold, leaving out fixed manufacturing overheads.
Contribution Margin
The amount by which the sales of a product exceed its variable costs, representing the portion of sales revenue that contributes to covering fixed costs and generating profit.
Unit Product Cost
The total cost (direct materials, direct labor, and overhead) to produce one unit of a product.
Absorption Costing
An accounting method that includes all manufacturing costs (direct material, direct labor, and both variable and fixed manufacturing overhead) in the cost of a product.
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