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Fixed Manufacturing Expenses
Costs associated with production that do not change with the level of manufacturing output, such as salaries of managerial staff or rent of the production facility.
Fixed Selling
A category of expenses that do not vary with the level of production or sales, such as salaries of sales personnel and advertising costs.
Administrative Expenses
Overhead or general expenses related to the management and general operations of a business, including salaries of executive personnel, accounting, and HR.
Tour Director
A professional responsible for managing and guiding travel groups throughout their itinerary, ensuring a pleasant and organized trip.
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