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The three major reservoirs of carbon are
Variable Manufacturing Overhead
Costs that fluctuate with production levels, including utilities and indirect materials.
Incremental Analysis
An examination of the additional benefits and costs of certain business decisions, comparing alternatives by their financial impacts.
Operating Expenses
Costs associated with a company's main operational activities, excluding the cost of goods sold, such as rent, salaries, and utilities.
Variable Costs
Costs that vary in direct proportion to changes in the level of production or activity within a business.
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