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Instructions: Identify the terms and briefly state their historical significance.
the Mongols and the Yuan Dynasty
Variable Costing
An accounting method that includes only variable production costs in the cost of goods sold, excluding fixed factory overhead.
Absorption Costing
An accounting method that assigns all manufacturing costs, including both fixed and variable, to products, fully capturing the cost of production.
Fixed Manufacturing Overhead
Regular, unchanged costs incurred during the manufacturing process, regardless of the level of output.
Variable Costing
A costing method that only includes variable production costs in product costs, excluding fixed manufacturing overhead.
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