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The positivist perspective on deviance implies that if the deviant is treated as an object,he or she can be studied objectively.
Cost of Goods Sold
The direct costs attributable to the production of goods sold by a company, including materials and labor.
Direct Costing
A costing method where only variable manufacturing costs are assigned to inventory and cost of goods sold, with fixed manufacturing overhead treated as a period cost.
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in the cost of goods sold, with fixed overhead costs treated as period expenses.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold in a company, including both materials and labor costs.
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