Examlex
A SWOT analysis does not focus on which of the following components or areas?
Variable Costing
A costing method that only includes variable production costs in the cost of goods sold and treats fixed overhead as a period expense.
Fixed Overhead
Expenses that do not vary with the level of production or sales, including rent, salaries, and insurance costs.
Period Cost
Costs that are not directly tied to the production process and are instead expensed in the period they are incurred, such as selling, administrative, and other expenses.
Manufacturing Costs
The total expenses involved in making a product, including direct materials, direct labor, and factory overhead.
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