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Gases have poor
Unit Product Costs
The cost assigned to each unit of product, which includes direct materials, direct labor, and allocated manufacturing overhead.
Facility-Level Costs
These are the costs that are necessary to operate a facility, such as a manufacturing plant or a warehouse, and do not vary significantly with production volume.
Overhead Cost
Expenses related to the ongoing operational costs of running a business that are not directly tied to the production of goods or services.
Traditional Costing System
A costing methodology that allocates overhead costs to products based on a predetermined rate, often using direct labor hours or machine hours as the allocation base.
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