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Let . Find the composite function which expresses the given correspondence correctly.
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.
Variable Costing
An accounting method that only includes variable production costs (materials, labor) in product cost, excluding fixed costs.
Mixed Cost
A cost that has both fixed and variable components, which changes with the level of output but not in direct proportion.
Fixed Manufacturing Costs
Overhead expenses that do not vary with production level, such as rent, salaries, and utility costs in a manufacturing environment.
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