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Training programs should be staffed with .
Variable Costing
An accounting method where only variable manufacturing costs are included in product costs, with fixed overhead expenses treated as period costs.
Variable Costing
This costing method includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs.
Variable Production Costs
Costs that vary directly with the level of production output, such as raw materials andDirect labor.
Product Costs
Costs that are incurred to create a product that includes direct materials, direct labor, and manufacturing overhead.
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