Examlex
The unit of behavior that Skinner could measure is called a(n) :
Contribution Margin
The difference between the sales revenue of a product and its variable costs, used to cover fixed costs and contribute to profit.
Variable Costing
An accounting method that only assigns variable costs to inventory, treating fixed costs as expenses in the period they are incurred.
Variable Costing
An accounting practice that only factors in variable production expenses (like direct materials, direct labor, and variable manufacturing overhead) into the cost of goods.
Unit Product Cost
The total cost (including materials, labor, and overhead) divided by the number of units produced, representing the cost to produce a single unit of product.
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