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What is an environmental scan? How and why would you perform one?
Fixed Manufacturing Overhead
Costs associated with the production process that do not change with the level of output, such as rent, salaries, and utility expenses.
Production Volume
The total number of units of a product or service produced over a specific period.
Sales Volume
The total number of units of product sold during a specific period.
Variable Costing
A costing method that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of a product.
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