Examlex
Which of the following pairs is mismatched?
By-products
Secondary products that are produced incidentally in the process of manufacturing the main product, often with economic value and varying applications.
Net Realisable Value
The estimated selling price of goods, minus the costs of their sale or disposal.
Joint Costs
Costs incurred up to the split-off point in the process of producing joint products, which are not identifiable to individual products.
Contribution Margin
The amount remaining from sales revenue after variable expenses have been deducted, contributing towards covering fixed costs and profit.
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