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Subtyping is least likely when confronted with a group member who
Absorption Costing
An accounting method that includes all manufacturing costs, both variable and fixed, in the cost of a product.
Cost-plus Pricing
A pricing strategy where a fixed percentage or markup is added to the total cost of producing a product or service to determine its selling price.
Return on Investment
A measure used to evaluate the efficiency of an investment or compare the efficiency of a number of different investments, calculated by dividing the benefit (return) of an investment by the cost of the investment.
Markup
An enhancement on the fundamental price of goods designed to absorb administrative expenses and yield profit.
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