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One difference between CPM and EFE is that
Monthly Fixed Manufacturing Cost
Regular, unchanging costs incurred by a manufacturing facility each month regardless of the volume of production, such as rent, salaries, and insurance.
Office Expense
Costs related to the day-to-day operations of an office, including supplies, utilities, and administrative salaries.
Total Cost
The complete amount of expenses incurred by a business or individual in the production or acquisition of a good or service.
Manufacture Units
The individual items or goods produced by a manufacturing process.
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