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Inventory Costing Method
A system used to value inventory, often involving methods such as First-In, First-Out (FIFO) or Last-In, First-Out (LIFO).
Step-fixed Costs
Costs that remain constant for a certain level of activity, but can change when a new activity level is reached.
Unit Costs
The cost incurred to produce, store, or purchase one unit of a product or service.
Production
The process of creating, manufacturing, or generating goods and services.
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