Examlex
List and describe the three forms of authority.
Unit Product Cost
The total cost to produce one unit of a product, including direct materials, direct labor, and manufacturing overhead.
Variable Costing
A costing method that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in the cost of a unit of product.
Unit Product Cost
The total cost (both fixed and variable) associated with producing a single unit of product.
Absorption Costing
A costing method that includes all manufacturing costs - direct materials, direct labor, and both variable and fixed overhead - in the cost of a product.
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