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MPLS operate at layer 4.
Differential Cost
The difference in total cost that will result from selecting one alternative over another in decision-making.
Product Costs
Costs that are directly associated with the production of goods or services, including direct materials, direct labor, and manufacturing overhead.
Period Costs
Expenses that are not directly tied to the production of goods and are therefore expensed in the period they occur, such as selling and administrative expenses.
Variable Cost
Costs that vary directly with the level of production or service delivery.
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