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The ________ program certifies improvements in environmental performance.
Factory Overhead
Costs associated with production that are not directly tied to individual products, including utilities, maintenance, and salaries of supervisory staff.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services based on the amount of activities used to produce them.
Markup Percentage
The percentage added to the cost of goods to determine the selling price, reflecting the profit margin on sales.
Variable Costs
Costs that change in proportion to the level of goods or services produced by a business.
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