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The__________ is the upper boundary surface of the saturated zone.
High-Low Method
A technique used in cost accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.
Variable Costs
Costs that vary directly with the level of production or sales volume, such as raw materials and labor.
Fixed Costs
Expenses that do not change with the level of production or business activity, such as rent or salaries.
Idle Capacity
Unused production capacity in a business, where the facilities, equipment, or workforce are not being fully utilized.
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