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Manufacturing cost per unit will be higher under variable costing than under absorption costing.
Merge
The combination of two or more entities into one, through either the acquisition or the pooling of interests.
Dynamic Capabilities
The ability to adapt and renew competencies in accordance with changing business environment.
Renew Competencies
Refers to the process of updating and refreshing the skills, knowledge, and capabilities that are essential for individuals or organizations to remain competitive and proficient in their fields.
Business Environment
The combination of all external and internal factors that influence the operations, opportunities, and threats to an organization.
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