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Arbitrage enables price discrimination to exist.
Specific Production
A manufacturing or production process tailored to produce specific, customized products for individual customers' requirements.
Process Costing System
An accounting system used to calculate the cost of producing products in industries where the production process is continuous.
Process Costing System
An accounting method used where goods are produced in a continuous process, costs are averaged over all units to calculate unit costs.
Factory Overhead Costs
Indirect costs incurred during the manufacturing process, not including the costs of direct labor and materials.
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