Examlex
Which of these carries the most energy?
Variable Costing
A costing method that includes only variable manufacturing costs — direct materials, direct labor, and variable manufacturing overhead — in the cost of a product.
Unit Product Cost
The total cost incurred to produce, package, and place a product ready for sale, divided by the number of units produced.
Absorption Costing
An accounting method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed overhead—in the cost of a product.
Unit Product Cost
The calculation of the total cost (including materials, labor, and overhead) to produce a single unit of a product.
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