Examlex
Compare and contrast the physical characteristics of protozoans, yeasts, and algae.
Unit Product Cost
The total cost (direct materials, direct labor, and overhead) divided by the number of units produced.
Variable Costing
A costing method that includes only variable manufacturing costs - direct materials, direct labor, and variable manufacturing overhead - in the cost of a product.
Unit Product Cost
The total cost assigned to a single unit of product, including direct materials, direct labor, and allocated overhead.
Absorption Costing
An approach in financial accounting that wraps all expenses incurred in manufacturing including direct materials, direct labor, and all overhead (variable and fixed), into the product's cost.
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