Examlex
One behavioral theory of leader effectiveness proposed that leaders polarized into those who cared about the job (X) and those who cared about the people (Y) . Research on these two dimensions found that:
Absorption Costing
An accounting method that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed manufacturing overhead) in the cost of a product.
Unit Product Cost
The total cost (both fixed and variable) associated with producing a single unit of a product.
Unit Product Cost
The total cost involved in manufacturing or producing one unit of a product, including materials, labor, and overhead.
CM Ratio
Stands for Contribution Margin Ratio; it is a financial metric that measures the proportion of revenue that exceeds variable costs and contributes to covering fixed costs and generating profit.
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