Examlex
Which of the following characteristics is considered a permanent dimension of diversity?
Unit Product Cost
The total cost (including materials, labor, and overhead) divided by the number of units produced, representing the cost to produce a single unit of product.
Variable Costing
A costing method that includes only variable costs—direct materials, direct labor, and variable manufacturing overhead—in product cost calculation, excluding fixed overhead.
Net Operating Income
Net operating income is the profit generated from a company's normal business operations, excluding expenses and revenues from non-operating activities.
Absorption Costing
A costing method that includes all manufacturing costs, both fixed and variable, in the price of a product.
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