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Product Units
Individual items or quantities of a product that are produced or available for purchase.
Cost-Plus Pricing
A method where the sale price is calculated by adding a particular markup on top of the product's cost per unit.
Variable Manufacturing Cost
Costs that vary directly with the level of production output, including direct materials and direct labor expenses.
Mark-Up Percentage
The percent difference between the cost of a good or service and its selling price, used to calculate the selling price from the cost.
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