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The ____ section in a typical system design specification describes the constraints, or conditions, affecting a system, including any requirements that involve operations, hardware, systems software, or security.
Unit Product Cost
The total cost associated with producing one unit of product, including materials, labor, and overhead.
Variable Manufacturing Overhead
The portion of manufacturing overhead costs that varies directly with production volume.
Variable Costing
Accounting practice that integrates only variable cost elements of production (direct materials, direct labor, and variable manufacturing overhead) into the valuation of products.
Net Operating Income
The total profit of a company derived from its normal business operations, excluding expenses and revenues from non-operating activities.
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