Examlex
Which of the following is an externality aspect of education?
Absorption Costing
An accounting method that includes all manufacturing costs, both direct and indirect, in the cost of a product.
Throughput Costing
An accounting method emphasizing the costs directly associated with producing goods, excluding indirect costs like manufacturing overhead.
Variable Costing
A costing method in which variable manufacturing costs are treated as product costs while fixed manufacturing overheads are treated as period costs.
Predetermined Overhead Rate
A calculated rate used in cost accounting to allocate overhead costs to products or services, based on estimated overhead costs and activity levels.
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