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In preparing sauces that contain eggs, it is critical to add a small amount of sauce to the egg in a separate dish. Do this several times to equilibrate the egg temperature, so that the egg does not curdle when added to the hot starch mixture.
Relevant Range
The range of activity or volume in which the assumptions about fixed costs and variable costs are valid.
Variable Cost
Costs that fluctuate with the level of output, such as materials and labor directly involved in production.
Cost Driver
An element that leads to a variation in the expense associated with an action.
Semivariable Cost
Costs that have both fixed and variable components, changing in response to activity level but not directly proportional to it.
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