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When a boss is understanding and willing to go the extra step for an employee, what quality does this boss clearly have?
Standard Costing System
A cost accounting system that estimates the cost of products in advance, based on standard inputs of materials, labor, and overhead.
Variable Costing
An accounting method that only includes variable production costs in product costs, excluding fixed overhead.
Sales Price Variance
The difference between the actual selling price of a product and its budgeted or planned selling price, multiplied by the actual quantity sold.
Opening Stock
The value of goods available for sale at the beginning of an accounting period.
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