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Find the matrix product AB for the partitioned matrices.
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Full Cost
The total cost incurred for producing a product or delivering a service, including both fixed and variable expenses.
Idle Capacity
The portion of a company's resources or production ability that is not being used in production but still incurs costs.
Special Order
A customer order that is outside the normal scope of company offerings, often requiring unique specifications, pricing, or production processes.
Fixed Manufacturing Cost
Costs that do not vary with the level of manufacturing output, including rent, salaries of permanent staff, and depreciation of factory equipment.
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