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The level of customer service in most small companies is excellent.
Unit Production Costs
The total cost incurred to produce, manufacture, or acquire a unit of a product including direct materials, labor, and overhead.
Fixed Manufacturing Overhead
Indirect manufacturing costs that remain relatively constant regardless of the levels of production.
Variable Costs
Expenses that fluctuate with production volume, such as raw materials, direct labor, and certain utilities.
Special Equipment
Equipment that is not standard issue and is designed or selected for a specific task or environment.
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