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Keneshia is studying how school counselors engage in one-to-one career counseling with high school students. She records and transcribes the dialogue between the students and the counselors in the sessions. What would be the unit that he would use to segment the transcribed data set?
Prime Cost
The sum of direct materials and direct labor costs associated with the production of goods.
Manufacturing Overhead
Indirect costs associated with manufacturing, such as utilities, maintenance, and factory equipment depreciation, not directly tied to specific units of product.
Fixed Portion
The segment of total costs that does not change with changes in the activity level.
Cost Behavior
Describes how various production expenses vary with adjustments in production output.
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