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Surface currents affect about 90% of the world's ocean water.
Fixed Selling Expenses
Costs related to selling that do not change with the level of sales, such as salaries of sales staff and rent for sales space.
High-Low Method
A technique in cost accounting used to estimate fixed and variable costs based on the highest and lowest levels of activity.
Utilities Cost
The expenses incurred for essential services such as electricity, water, and gas used by a business.
Cost Formula
An algorithm or equation used to predict the costs associated with producing a certain number of units.
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