Examlex
What is the difference between direct and indirect staffing costs? Provide two examples of each.
High-low Method
A technique used in cost accounting to estimate variable and fixed costs based on the highest and lowest levels of activity during a period.
Contribution Margin
The amount by which the sale of a product exceeds its variable costs, indicating how much contributes towards covering fixed costs and generating profit.
Monthly Fixed Manufacturing Cost
Regular, unchanging costs incurred by a manufacturing facility each month regardless of the volume of production, such as rent, salaries, and insurance.
Office Expense
Costs related to the day-to-day operations of an office, including supplies, utilities, and administrative salaries.
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