Examlex
What is a stock index? List and describe two well-known stock indices.
Variable Costing
A method of inventory costing that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs, excluding fixed manufacturing overhead.
Per Unit
A term that refers to expressing costs, revenues, or any other financial metric on a per unit of production or per unit of sale basis.
Fixed Manufacturing Overhead
These are production costs that do not change with the level of manufacturing activity, such as rent for factory premises.
Inventories
Assets held for sale in the ordinary course of business, or materials to be used or consumed in the production process.
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