Examlex
The main difference between B2C and B2B e-commerce is that B2C uses only the Internet, while B2B combines e-commerce with traditional (bricks-and-mortar) outlets.
Unit Product Cost
The cost assigned to a single unit of product, combining direct materials, direct labor, and manufacturing overhead expenses.
Predetermined Overhead Rate
A rate calculated before a period begins, used to allocate manufacturing overhead costs to individual products based on a common activity base.
Markup
The amount added to the cost price of goods to cover overhead and profit.
Manufacturing Cost
The total expense incurred in the process of producing goods, including materials, labor, and overhead.
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