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An advantage that accountants have over program evaluators is that
Year 1
The initial or first year in a given time frame or series, often used as a base year for comparison in financial and performance analysis.
Absorption Costing
An accounting method that includes all direct costs and allocated overhead costs (both fixed and variable) in the cost of a unit of product.
Unit Product Cost
The total cost associated with producing one unit of product, including direct materials, labor, and overhead.
Year 2
The second year in a given timeline or series, often used in financial and performance analysis.
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