List the Four Variables Used in Behavioristic Segmentation

question 77

Essay

List the four variables used in behavioristic segmentation.

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Definitions:

Variable Costing

An accounting method that only assigns variable costs to inventory, treating fixed costs as period costs.

Variable Costing

A costing method where only variable production costs are included in product costs, with fixed overhead excluded from inventory valuation.

Unit Product Cost

The total cost to produce a single unit of product, including direct materials, direct labor, and manufacturing overhead.

Absorption Costing

A method of accounting where all manufacturing costs (direct materials, direct labor, and manufacturing overhead) are included in the product cost, making the product more expensive to produce.