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During the main-sequence evolution of a massive star, increasingly heavier elements are fused in the core, giving the core support for:
Variable Costing
An approach to costing that accounts for only variable production expenses, including direct materials, direct labor, and variable manufacturing overhead, in the calculation of product costs.
Absorption Costing
A costing approach that consolidates every expense related to manufacturing - direct materials, direct labor, and both variable and fixed overheads - into the product’s price.
Variable Production Costs
Costs that change in proportion to the level of production activity, such as materials and labor directly involved in manufacturing.
Fixed Production Costs
Costs that do not change with the level of production or output and must be paid regardless of the volume produced.
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