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Sam Clark has a custom cheesecake business that he owns and operates out of his home. Sam's ownership structure likely is
Special Order
An order typically outside the company's normal production that has unique requirements and pricing.
Excess Capacity
A situation where a company can produce more than is needed to meet the demand, often resulting in idle resources or underused assets.
Special Equipment
Specialized tools or machinery designed for specific industrial or commercial activities, often requiring significant investment and expertise to operate.
Allocated General Overhead
Distribution of indirect costs to various departments or production processes within an organization.
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