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Downsizing should not be discriminatory, but the chief concern is age discrimination.
Overhead Costs
Indirect costs that are not directly traceable to specific products or services, such as rent, utilities, and administrative salaries.
Production Runs
The production process of manufacturing a set quantity of products during a specific time frame.
Traditional Cost Systems
Costing methods that typically allocate overhead costs based on volume-related measures, without focusing on the activities that actually caused those costs.
Direct Material
Raw materials that can be directly traced to the production process of a specific product.
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