Examlex
Which of the following is NOT one of the temperaments described by Chess and Thomas?
Variable Costing Income (VCI)
An income calculation method that includes only variable production costs as product costs, excluding fixed overhead.
Full Costing Income (FCI)
A method of accounting in which all manufacturing costs, both fixed and variable, are assigned to produced units to calculate profitability.
Step-fixed Costs
Costs that remain constant for a certain level of production or activity, but can change to a different fixed amount when a certain threshold is crossed.
Variable Costs
Costs that vary directly with the level of production or output.
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