Examlex
The central nervous system (CNS) consists of:
Direct Material
Raw materials that are directly traceable to the manufacturing of a product and constitute a significant portion of the production cost.
Variable Manufacturing Costs
Costs that vary in proportion to changes in the level of production, including direct materials, direct labor, and variable overhead.
Operating Income
Earnings before interest and taxes (EBIT), calculated by deducting operating expenses, including the cost of goods sold (COGS) and other operating expenses, from gross profit.
Fixed Overhead
A type of business expense that does not change with the level of production or sales, such as rent, salaries, and insurance.
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