Examlex
A commodity or service whose consumption by one person does not preclude others from also consuming it is called a
Activity-Based Costing
A method of accounting that assigns costs to products or services based on the activities they require.
Traditional Costing Method
A costing system that applies overhead costs to products based on a predetermined overhead rate, without regard to the actual activities that lead to those costs.
Unit Product Cost
The total cost associated with producing a single unit of output, including both variable and fixed costs.
Unit Product Cost
The total cost (direct materials, direct labor, and overhead) associated with producing a single unit of a product.
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