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All of the following alternatives to downsizing are more ethical actions EXCEPT
Absorption Costing
A costing method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed manufacturing overhead—in the cost of a product.
Manufacturing Margin
The difference between the sales revenue of manufactured goods and the direct costs associated with producing them.
Contribution Margin
The difference between the sales revenue of a product and its variable costs, used to cover fixed costs and generate profit.
Absorption Costing
A costing technique that incorporates all costs associated with production, including both fixed and variable expenses, into the product's price.
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