The following is an extract of a cost report for Big Whale Car Wash for the six months from June to November. Management considers the activities in these six months as within the relevant range for the purpose of cost estimation. 
The car washing labour cost is a:
Definitions:
CO₂ Absorption
The process by which carbon dioxide is removed from the atmosphere and held in solid or liquid form.
Abyssal Zone
A deep part of the ocean, typically between 3,000 and 6,000 meters deep, characterized by very low temperatures, high pressures, and complete darkness.
Intertidal Zone
The area of shoreline that is exposed to the air at low tide and submerged under water at high tide, supporting a diverse range of life.
Euphotic Zone
The upper layer of a body of water through which sunlight can penetrate, allowing photosynthesis by aquatic plants and phytoplankton.
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