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Unit Product Costs
The total cost associated with producing one unit of a product, including direct materials, direct labor, and overhead.
Markup
The amount added to the cost of goods to determine their selling price, typically expressed as a percentage of the cost.
Predetermined Overhead Rate
A rate used to allocate manufacturing overhead costs to products, calculated at the beginning of the period.
Selling Price
The amount of money charged for a product or service, determined by factors such as cost, market demand, and competition.
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