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What is the difference between cross-training and job rotation?
Relevant Range
The range of activity within which the assumptions about fixed and variable costs are valid. Beyond this range, cost behaviors may change.
Per Unit Basis
A method of cost allocation or measurement that divides a total by the number of units to find the cost per unit.
Fixed Production Costs
Manufacturing costs that remain constant regardless of the level of production, such as rent and salaries of permanent staff.
Per Unit
A term that describes costs or revenues on a single unit basis.
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