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What is a restricted fund?
Manufacturing Margin
The difference between the cost of manufacturing goods and the sale price, indicating the profitability of production activities.
Unsold Units
Inventory items that have not been sold by the end of a selling period, affecting inventory carrying costs and cash flow.
Variable Costing
A costing method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.
Contribution Margin
The difference between sales revenue and variable costs, indicating how much revenue is contributing to fixed costs and profits.
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