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Temperatures of the ocean at various depths.
Direct Costing
A method in managerial accounting that includes variable costs directly attributable to the production of a product in the cost of goods sold, excluding fixed costs.
Full Costing
An accounting method that includes all direct and indirect costs in the price of a product or service.
Carrying Cost
The total costs associated with holding inventory or assets, including storage, insurance, and taxes.
Administrative Costs
Expenses related to the general operation of a business, including salaries of executive officers, legal and clerical salaries, and other general expenses.
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