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Discuss the conditions that limit the distribution of corals worldwide.
Absorption Costing
A fiscal recording method that consolidates every cost involved in manufacturing, which includes the price of direct materials, payments for direct labor, and total overhead costs, whether stable or fluctuating, into the cost allocated to a product.
Variable Costing
A costing method that incluonly direct materials, direct labor, and variable manufacturing overhead in product costs, excluding fixed manufacturing overhead.
Total Fixed Manufacturing Overhead
The sum of all costs related to manufacturing a product that do not change with the level of production, such as salaries of permanent staff and rent.
Variable Costing
An accounting method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.
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