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Special Order
An order for a product or service that is outside the company's normal production or service offerings, often requiring unique specifications.
Units
The basic measure of a product or commodity used in the manufacturing and inventory process.
Variable Manufacturing Cost
Costs in manufacturing that vary with the level of output, including costs such as raw materials and direct labor.
Unit Product Cost
The total cost (direct materials, direct labor, and manufacturing overhead) associated with producing one unit of a product.
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