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_____ tests categorize individuals by what they are like.
Variable Overhead
Expenses that fluctuate with production volume, including costs like utilities and indirect labor, that are not directly tied to specific units of production.
Absorption Costing
A costing technique that incorporates every element of manufacturing expenditure, such as direct materials, direct labor, along with variable and fixed manufacturing overheads, into the pricing of a product.
Product Unit Cost
The total cost associated with producing a single unit of a product, including direct and indirect costs.
Direct Labor
Labor costs directly tied to the production of goods or services, such as wages of workers on the assembly line.
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