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In a connectionist model, the CS and US can be analogous to
Absorption Costing
An accounting method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed overhead—in the cost of a product.
Variable Costing
An accounting method that only includes variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs, with fixed overhead expenses treated as period costs.
Units Manufactured
The total number of completed units produced by a manufacturing process during a specific period.
Variable Costing
A costing method in which variable manufacturing costs are included in product costs, while fixed manufacturing costs are treated as period expenses.
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