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Unlike preponderance of the evidence, beyond a reasonable doubt is:
Variable Costing
An accounting method that only includes variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs, with fixed overhead expenses treated as period costs.
Units Manufactured
The total number of completed units produced by a manufacturing process during a specific period.
Variable Costing
A costing method in which variable manufacturing costs are included in product costs, while fixed manufacturing costs are treated as period expenses.
Fixed Factory Overhead
Indirect manufacturing costs that remain constant regardless of the level of production, such as rent, insurance, and salaries of certain managers.
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