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What is a planetary nebula?
Variable Costing
An accounting method which only includes variable costs (direct materials, direct labor, and variable manufacturing overhead) in product costs.
Unit Product Cost
The cost assigned to a single unit of a product, incorporating all relevant expenses involved in its production.
Gross Margin
The difference between revenue and cost of goods sold, which indicates how much the company earns from its core business activities before overhead costs.
Absorption Costing
A bookkeeping approach that incorporates all production costs, including both fixed and variable expenses, into the pricing of a product.
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