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What motions of the humerus occur during the middle pull-through phase of freestyle swimming?
Contribution Format
An income statement format that separates fixed costs from variable costs to highlight the contribution margin of a company.
Absorption Costing
An accounting method that includes all manufacturing costs (direct materials, direct labor, and both variable and fixed overheads) in the price of a product.
Variable Costing
An accounting method that includes all variable production costs (materials, labor, overhead) in product costs but treats fixed overhead expenses as period costs.
Reconciliation
The process of ensuring two sets of records (usually the balances of two accounts) are in agreement.
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