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Simon Scheffler argues that
Verticals
Specific business sectors or categories of industry that companies are engaged in or serve.
Goods Manufactured
The total quantity of finished goods produced by a company over a specific period.
Period Costs
Expenses that are not directly tied to the production process and are instead related to time periods, such as rent and utilities.
Product Costs
The costs directly incurred in the production of goods, including materials, labor, and manufacturing overhead.
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