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The goal of experimental research is to:
Relevant Costs
Costs that will be affected by a decision in a particular situation, excluding sunk costs and costs that do not differ between alternatives.
Unprofitable Product Lines
Product categories or items that do not generate a profit and may result in a financial loss for the company.
Variable Overhead
Costs that vary with production volume, such as indirect materials and supplies, which are not directly traceable to a single product unit.
Fixed Overhead
Expenses that remain constant regardless of production or sales volume, including rent, salaries, and insurance premiums.
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