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Direct Labour
Workers who are directly involved in the production of goods or services.
Variable Manufacturing Overhead
Costs that vary directly with the level of production output and can include expenses such as indirect materials and utilities.
Special Order Price
The price charged for goods or services that are offered or produced in response to a specific, often one-time, order.
Variable Selling Expense
Costs associated with selling a product that vary directly with the volume of sales.
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