Examlex
The two types of conversions for YouTube on mobile are:
Markup
The additional sum included in the goods' cost price to account for overhead expenses and profit.
Manufacturing Cost
The total cost involved in making a product, including direct materials, direct labor, and manufacturing overhead.
Fixed Manufacturing Overhead
Costs that do not vary with the level of production or sales, such as rent, salaries, and insurance of a manufacturing facility.
Predetermined Overhead Rate
A rate used to allocate overhead costs to products or job orders, based on estimated costs and activity levels.
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