Examlex
A data file is what type of file when each record is read in order of its position in the file?
Break-even Sales
The amount of revenue that a business must generate to cover all its fixed and variable costs, resulting in neither profit nor loss.
Business Division
A segment within a larger company that operates semi-autonomously, focusing on a particular product line or market sector.
Absorption Costing
A costing technique that incorporates the total manufacturing expenses such as direct materials, direct labor, along with both variable and fixed overheads, into the pricing of a product.
Variable Costing
A costing method that includes only variable manufacturing costs - direct materials, direct labor, and variable manufacturing overhead - in the cost of a product.
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