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In the peak-shift phenomenon, the peak performance shifts
Variable Costs
Expenses that vary directly with levels of production or sales volume.
Cost Behaviour
The way in which costs change or remain stable in relation to variations in business activity levels, categorized into fixed, variable, and mixed costs.
Total Unit Costs
The complete cost incurred to produce, store, and sell one unit of a product, including direct materials, labor, and overhead.
Direct Product Cost
Costs that can be directly attributed to the production of specific goods or services, including materials and labor.
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