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-Using the above table, the employment rate is
Super-Variable Costing
No definition as "Super-variable Costing" is not recognized as an established term in finance or accounting.
Variable Costing
A costing method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.
Direct Materials
Materials that can be directly linked to the production of a product and are essential components of the final product.
Fixed Costs
Charges that do not fluctuate with production or sales volume, such as property leases, payroll, and insurance policies.
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