Examlex
Which of the following is a reason for declaring a share dividend?
Absorption Costing
Absorption Costing is an accounting method that includes all of the manufacturing costs (direct materials, direct labor, and both variable and fixed manufacturing overhead) in the cost of a product.
Variable Overhead
Costs that fluctuate with production volume, such as utilities or materials used in production.
Variable Costing
A costing method that includes variable manufacturing costs—direct materials, labor, and variable overhead—in the cost of production.
Absorption Costing
A method of accounting that encompasses all costs associated with manufacturing, such as direct materials, direct labor, and variable as well as fixed manufacturing overhead, in the pricing of a product.
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