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Based on Higgins' self-discrepancy theory, people compare themselves to internalized standards self-guides. There are two types of self-guides. The degree to which people's self-view of themselves differ from these self-guides can result in two types of self-discrepancies. What are they and provide an example for each.
Variable Costs
Costs that change in proportion to the level of production or sales activities of a business.
Cost Per Unit
Cost per unit is the total expense incurred to create or purchase a unit of product, calculated by dividing total costs by the number of units produced or purchased.
Fixed Factory Overhead
Costs related to the production that do not vary with the level of output, such as rent, salaries of permanent staff, and depreciation.
Variable Direct Labor
The portion of labor costs that varies directly with production volume.
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