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Variable Selling
Selling expenses that change in proportion to the volume of sales, such as commissions.
High-low Method
An accounting technique used to estimate variable and fixed costs from the highest and lowest levels of activity.
Variable Component
Part of a cost or expense that varies directly with the level of activity, production, or sales.
Inspection Cost
Expenses associated with the activity of checking and verifying the quality or standards of products or materials.
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