The Idea That Containerized Ocean Cargo Needs to Take a Shortcut

question 31

Multiple Choice

The idea that containerized ocean cargo needs to take a shortcut across a landmass by rail has resulted in the development of

• A) TGV trains.
• B) more port dredging.
• C) land bridges.
• D) Shinkansen trains.
• E) None of the above

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Definitions:

Unit Product Cost

The total cost associated with producing one unit of product, including materials, labor, and overhead.

Variable Manufacturing Overhead

The portion of manufacturing overhead costs that varies directly with production volume.

Variable Costing

Accounting practice that integrates only variable cost elements of production (direct materials, direct labor, and variable manufacturing overhead) into the valuation of products.

Net Operating Income

The total profit of a company derived from its normal business operations, excluding expenses and revenues from non-operating activities.