Examlex
How has technology changed the way recreational activities are organized?
Absorption Costing
An accounting method that includes all direct and indirect manufacturing costs in the cost of a product.
Net Operating Income
The income a company makes from its main business activities before subtracting any costs for interest and taxes.
Fixed Manufacturing Overhead
The portion of manufacturing overhead costs that remains constant irrespective of the level of production, such as salaries of supervisors and rent for the factory building.
Variable Costing
A costing method that includes only variable production costs (costs that vary with output) in the cost of goods sold and excludes fixed overhead costs.
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