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The JDI measures:
Fixed Cost
Costs that remain constant in total regardless of changes in the level of production or sales over a certain period of time, such as rent, salaries, and insurance.
Product Cost
The total amount of expenses incurred to produce a product, including direct labor, materials, and overhead.
Period Cost
Expenses that are not directly tied to the production process and are expensed in the period they are incurred, such as selling, general, and administrative expenses.
Goods Manufactured
The total value or volume of products that have been completed and are ready for sale during a specific accounting period.
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