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Modifications to views,such as deleting rows or changing the primary key column are subject to the integrity rules of the underlying base table.
Variable Costing
Variable costing is a cost accounting method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product cost calculations, excluding fixed overhead costs.
Production Costs
Expenses directly related to the creation of goods and services, including materials, labor, and overhead costs.
Fixed Production Costs
Costs that do not change with the level of production, such as rent, insurance, and salaries.
Variable Production Costs
Costs that change in proportion to the level of production activity, such as raw materials and direct labor.
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