______________ Lets Receivers Block Out Information They Do Not Want

question 84

Short Answer

______________ lets receivers block out information they do not want to hear.

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Definitions:

Variable Costing

An accounting method that only allocates variable costs to inventory, treating fixed costs as expenses of the period.

Unit Product Cost

The total cost (direct materials, direct labor, and manufacturing overhead) divided by the number of units produced, representing the cost per individual unit.

Direct Labor Cost

Wages that are paid to workers who are directly involved in the production of goods or services.

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.