Fixed manufacturing overhead is included in product costs under: 
Definitions:
Stocking Level
Refers to the quantity of inventory kept on hand by a business to meet demand without incurring stockouts or excessive surplus.
Standardized Parts
are components manufactured to a set specification that can be used interchangeably in various products, reducing costs and simplifying production.
Management Succession
A strategy within an organization for passing leadership roles, including the transition of its senior leaders and the continuity of business operations.
Acute Situation
A critical or urgent condition that requires immediate attention, often implying a sharp or severe onset.
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