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The Insulated Gate Bipolar Transistor (IGBT) is a current controlled device, not a voltage controlled device.
Product Costs
Expenses directly associated with the production of goods or services, including materials, labor, and manufacturing overhead.
Variable Cost
A cost that varies with the level of output, including expenses such as materials and labor directly tied to the production volume.
Units Sold
The cumulative amount of a product sold over a designated time frame.
Period Costs
Expenses that are not directly tied to production and are accounted for in the period in which they are incurred, such as selling and administrative expenses.
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