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Excess Capacity
A situation where a company can produce more goods or services than currently demanded by its market.
Unit Variable Cost
The variable cost associated with producing one unit of a product, including materials, labor, and other costs that vary with production volume.
Special Unit Price
A unique price offered for a product or service, typically different from the standard pricing.
Regular Sales Price
Regular sales price refers to the standard price set for a product or service before any discounts or promotions are applied.
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