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How is the very meaning of development contested?
Selling Price
The price at which a product or service is offered to the consumer.
Markup
The amount added to the cost of goods to cover overhead and profit when setting the selling price.
Job-Order Costing
An accounting method that assigns costs to specific production units or jobs, useful for customized orders.
Direct Labor-Hours
Sum of the hours expended by employees directly participating in the manufacturing operations.
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