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Based on the definition of luxation, a subluxation must be
Absorption Costing
A product costing method in accounting that adds up all manufacturing expenses, including direct materials, direct labor, and both kinds of overheads (variable and fixed), to derive a product’s cost.
Variable Costing
An accounting method that only includes variable production costs (materials, labor, and overhead) in product costs, excluding fixed overhead.
Direct Labor
Direct labor comprises the labor costs of workers directly involved in the production of goods or services.
Absorption Costing
A costing method that includes all manufacturing costs - direct materials, direct labor, and both variable and fixed manufacturing overhead - in the cost of a unit of product.
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