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Discuss the interaction of strategy, process and technology in customer relationship management. Give some examples to support your arguments.
Unit Product Cost
The total cost (including materials, labor, and overhead) divided by the number of units produced, indicating the cost to produce each unit of product.
Absorption Costing
A cost accounting method that includes all manufacturing costs - direct materials, direct labor, and both variable and fixed overhead - in the cost of a product.
Unit Product Cost
The total cost (both variable and fixed costs) associated with producing a single unit of a product.
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.
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