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Roe v. Wade protected
Volume-Based Costing
A costing methodology that assigns costs based primarily on the volume of goods or services produced, such as in traditional absorption costing systems.
Physical Units Method
A technique in accounting used to measure output in production or inventory in terms of the total number of units.
Joint Production Costs
Costs incurred in the process where two or more products are produced together and the costs cannot be readily assigned to individual products.
Contribution Margin
A measure of profitability calculated as sales revenue minus variable costs; used to evaluate a product's contribution to covering fixed costs.
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