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The multiregional continuity hypothesis supposes that
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable overhead) in product cost calculations, excluding fixed manufacturing overhead.
Net Operating Income
Net Operating Income (NOI) is the total pre-tax profit a company generates from its operations, excluding expenses such as interest and taxes.
Variable Costing
An accounting method that only includes variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs, excluding fixed manufacturing overhead.
Net Operating Income
Profit or loss from a company's operations after all operating expenses are subtracted from operating revenues, but before interest and taxes are deducted.
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