Examlex
Which of the following is not an example of a commercial bank's liabilities?
Absorption Costing
A system of accounting that entails adding all expenses incurred in production, including direct materials, direct labor, and both variable and fixed overheads, into the cost calculation of a product.
Product Cost
The total cost of manufacturing or purchasing a product, including raw materials, labor, and overhead expenses.
Per Unit
A term referring to expressing or measuring amounts for each single item or instance.
Variable Costing
A pricing strategy that incorporates only variable manufacturing expenses such as direct materials, direct labor, and variable factory overhead into the cost of products.
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