What is the name of the bone and aspect of the bone in this figure? 
Definitions:
Variable Costing
An accounting method that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of goods sold and inventory valuation.
Absorption Costing
A method of accounting in which all costs of manufacturing, both direct and indirect, are treated as product costs, regardless of whether they vary with output level.
Net Operating Income
The total income of a company after deducting operating expenses but before interest and taxes.
Variable Costing
An accounting method that only considers variable costs in the calculation of the cost of goods sold, excluding fixed costs.
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