Examlex
Which of the following can be found on the statement of cash flows?
Variable Selling Costs
Variable selling costs are expenses that vary directly with the level of production or sales volume, such as commissions and shipping charges.
Variable Production Costs
Costs that vary directly with the level of production output, such as raw materials and direct labor, contrasting with fixed costs that remain constant regardless of production volume.
Fixed Costs
Costs that do not fluctuate with the volume of production or sales, such as rent, salaries, and insurance premiums.
Variable Costing
An accounting method in which costs that vary directly with production volume (such as materials and labor) are included in product costs, whereas fixed costs are not.
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