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In the two-period model with default
Product Margin
The profit made from selling a product, calculated by subtracting the cost of manufacturing and selling that product from its sale price.
Machine-Hours
A measure of production time, indicating the hours that machines are in operation.
Number of Batches
The total count of groups or sets of items processed or produced together within a given time period, often used in manufacturing and quality control.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services based on their usage of resources, providing more accurate product cost information.
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