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The infant's level of emotional reactivity is its
Variable Costs
Costs that vary directly with the level of production or sales volume, such as raw materials and direct labor costs.
Fixed Costs
Costs that do not vary with the volume of output produced, such as rent, salaries, and insurance premiums.
High-low Method
A technique in cost accounting used to estimate fixed and variable costs given the highest and lowest levels of activity.
Variable Cost Per Unit
The cost that varies with each unit of product produced, directly tied to the production volume, such as materials and labor.
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