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Middle managers will most likely have to:
Variable
An element, feature, or factor that is liable to vary or change.
Fixed
Pertains to expenses that remain constant for a given period regardless of the level of production or business activity.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including materials and labor.
Estimated
An approximation or informed guess of a value, quantity, or outcome based on available data.
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