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A typical white dwarf is
Absorption Costing
An accounting method that includes all manufacturing costs (both fixed and variable) in the cost of a product.
Contribution Margin
The profit remaining after variable costs have been subtracted from revenue, indicating how much contributes to covering fixed costs and generating profit.
Variable Cost
Variable costs are expenses that change in proportion to the activity of a business, such as materials and labor costs.
Fixed Manufacturing Overhead
Consists of production costs that do not change with the volume of manufacturing activity, such as rent for the manufacturing facilities or salaries of plant managers.
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