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include indirect raw materials and labour, rent of the factory, depreciation of equipment and plant, and repairs. They cannot be charged directly to a particular product, and are divided into fixed costs and variable overheads.
levied as a certain amount per unit or kilogram or litre, for example, 50c per unit.
a legally declared state where the business is unable to pay debts and the assets are sold to...
the number of product items available within each product line, for example, Koo jams:...
a measurement of the output of labour in production, the relationship between the cost of...