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In the wholesale model of e-book distribution, pricing power is with the publisher.
Direct Materials
Direct materials are raw materials that can be directly attributed to the production of specific goods or services.
Variable Overhead
Costs that change in proportion to the level of production or business activity, such as utilities or raw materials.
Variable Cost
Expenses that vary in direct proportion to changes in the level of production or sales volume.
Fixed Cost
Costs that remain constant in total amount with changes in the volume of activity, such as rent and salaries.
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