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Relevant Costs
Costs that should be considered when making business decisions because they are future costs that differ between alternatives.
Fixed Overhead
Costs that do not change with the level of production or sales, such as rent, salaries, and insurance.
Released Facilities
Properties, equipment, or facilities that are no longer under contract or reserved, and are available for use or lease.
Full Capacity
The maximum level of output that a company can sustain within a given period under normal operating conditions.
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