Examlex
Which of the following are incorrectly matched?
Direct Materials Cost
The cost of materials that are an integral part of the finished product.
Fixed Cost
A cost that remains constant in total regardless of changes in the level of activity, such as lease payments and managerial salaries.
Units Produced
The total number of units manufactured during a given period, indicating the level of production output.
Activity Base
A measure or quantity (such as machine hours, labor hours, or materials used) that is directly associated with the costs incurred by an activity or process.
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