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Variable Selling Costs
Expenses that vary directly with the volume of production or sales, such as commissions or shipping charges.
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.
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