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The most important personnel policy and practice regarding information systems security is that
Product Unit Cost
The total cost associated with producing a single unit of a product, encompassing both direct materials and direct labor costs.
Direct Materials
Raw materials that are directly traceable to the production of specific goods or products.
Variable Overhead
Costs that fluctuate with production volume, such as electricity for manufacturing equipment, excluding fixed costs.
Excess Capacity
A situation where a company can produce more goods or provide more services than currently demanded, indicating unused productive potential.
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