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Unused capacity from the past is extremely valuable.
Automobile Manufacturer
A company that produces and sells cars, trucks, and other vehicles, often focusing on both the design and assembly of automobile parts and complete vehicles.
Variable Cost
Expenditures that change in line with production or sales quantities, notably labor and materials.
Mixed Cost
A cost consisting of both fixed and variable components, changing in total with the level of activity but remaining constant on a per unit basis only up to a certain level of activity.
Activity
A measure of actions or operations within a process, often used to allocate costs in activity-based costing.
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