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Interpretation of the design, A-B-C-D-C-=, is complicated mainly by:
Units
A measurement of quantity for inventory, production, or financial calculation, indicating single items or entities.
Variable Cost
Expenditures that alter in correlation with production or service output levels.
Units
A measure of quantity, either as product units in the context of business or other defined measures.
Variable Cost
Costs that vary directly with the level of production output, such as raw materials and labor costs directly involved in production.
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