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Which of the following is not true of institutions?
Variable Costing
An accounting method that only considers variable costs for product costing, excluding fixed manufacturing overhead.
Absorption Costing
A costing method that includes all manufacturing costs — direct materials, direct labor, and both variable and fixed manufacturing overhead — in the cost of a product.
Variable Costing
An accounting method that includes only variable production costs (materials, labor, and overhead) in product costs, with fixed overhead expenses treated as period costs.
Carpenter Wages
Carpenter wages are the compensation paid to skilled tradespeople specializing in building, constructing, and repairing structures primarily made of wood.
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