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Electronic Calculators
Electronic devices used for performing mathematical operations, ranging from basic to complex calculations.
Product Line
A group of related products produced by a company, often catering to a specific market or segment.
Unit Product Cost
The total expense involved in manufacturing a single product unit, encompassing direct materials, direct labor, and apportioned overhead costs.
Variable Costing
An accounting method that includes only variable production costs (direct labor, direct materials, and variable overhead) in product costs and expenses fixed overhead as a period cost.
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