Examlex
________ is common in the soft drink industry where the manufacturer sells its concentrate to wholesalers, that carbonate it and market the finished product to retailers.
Net Income
The amount of revenue left over after all expenses and taxes have been deducted.
Variable Costing
Variable costing is an accounting method in which only variable production costs (direct materials, direct labor, and variable manufacturing overhead) are included in the cost of goods sold, with fixed overhead expenses treated as period costs.
Variable Overhead
The overhead costs that fluctuate with the level of production activity, such as utilities and materials used in production.
Product Costs
The costs directly associated with the production of goods, including materials, labor, and manufacturing overhead.
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