Examlex
What is a business rule?
Cost Per Unit
Cost per unit is the total expense incurred to create or purchase a unit of product, calculated by dividing total costs by the number of units produced or purchased.
Fixed Factory Overhead
Costs related to the production that do not vary with the level of output, such as rent, salaries of permanent staff, and depreciation.
Variable Direct Labor
The portion of labor costs that varies directly with production volume.
Desired Profit
The profit amount that a company aims to earn in a specific period, typically set as a goal in financial planning.
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