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The Visigoths in Spain
Variable Costs
Costs that vary directly with the level of production or volume of output, which includes expenses like raw materials and labor directly involved in production.
Fixed Costs
Expenses that do not change with changes in production level or sales volume.
Controllable Costs
Expenses that can be influenced or managed by a specific manager or department within a company.
Noncontrollable Costs
Costs that cannot be directly controlled or influenced by management decisions in the short term.
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