Examlex
Which of the following is not one of the four phases in the product life cycle?
Absorption Costing
A costing method that includes all manufacturing costs - both variable and fixed - in the cost of a product.
Unit Product Cost
The total cost associated with manufacturing a single unit of a product, including direct materials, direct labor, and overhead.
Period Cost
Expenses that are not directly tied to the production process and are instead expensed in the period in which they occur.
Variable Costing
An accounting method that includes only variable production costs (direct materials, direct labor, and variable manufacturing overhead) in product costs.
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