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The nurse is taking an advanced cardiac life support (ACLS) recertification class. As part of that class, the nurse, and other nurses in the group, rotates responsibilities during multiple mock code exercises simulating cardiac arrest scenarios. The process of assigning nurses to different responsibilities is known as:
Variable Costing
A technique in management accounting that only considers variable production costs as product costs, with fixed costs treated as period costs.
Finished Goods Inventory
The stock of completed products that are ready for sale but have not yet been sold to customers.
Absorption Costing
Absorption costing is an accounting method that includes all direct and indirect manufacturing costs in the cost of a product.
Net Operating Income
A financial metric that calculates a company's income after operating expenses are deducted, but before interest and taxes.
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