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Which is a CFC sink?
Total Variable Cost
The total of all costs that vary with changes in the production level or sales volume, such as raw materials, direct labor, and variable overhead.
Relevant Range
The range of activity or volume over which the assumed cost behavior is valid, within which fixed and variable costs do not change.
Incremental Manufacturing Cost
The additional cost incurred by producing one more unit of a product, often considered in decision-making and pricing.
Relevant Range
The span of activity or production volume over which fixed and variable costs remain constant on a per-unit basis.
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