Examlex
Bing Crosby established himself as one of the first _________________________, or singers of pop standards.
Absorption Costing
An accounting method that includes all manufacturing costs, both fixed and variable, in the cost of a product.
Variable Costing
A costing method that includes only variable production costs—direct materials, direct labor, and variable manufacturing overhead—in unit product costs.
Excess Capacity
The amount by which the actual production of a company exceeds its planned production capacity.
Variable Production Costs
Expenses that change in direct proportion to the level of production output.
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