Examlex
Leo Kanner wrote the first text on child psychiatry in 1935.
Variable Manufacturing Overhead
Costs that vary with production volume, such as utilities and materials, which are only incurred as a result of manufacturing activities.
Direct Materials
Raw materials that are directly traceable to the production of specific goods or services.
Contribution Margin
The amount by which sales revenue exceeds variable costs, contributing to covering fixed costs and generating profit.
Variable Production Costs
Costs that vary directly with the level of production output, such as raw materials and direct labor.
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