Examlex
Which of the following sentences uses commas correctly?
Absorption Costing
This accounting technique aggregates the total manufacturing costs—direct materials, direct labor, and both variable and fixed overheads—into the calculation of a product’s price.
Cost-plus Pricing
A pricing strategy where a fixed percentage or a fixed amount is added to the cost price to determine the selling price.
Return on Investment
A measure used to evaluate the efficiency or profitability of an investment, calculated as the net profit divided by the cost of investment.
Markup
The amount added to the cost of a product to cover expenses and generate profit, often expressed as a percentage of the cost.
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