C. The value of what could have been produced instead. D. The value of the resources used in its production. 相关知识点: 试题来源: 解析 C 正确答案:C解析:opportunity cost机会成本,它的定义是把一定资源投入某一用途后所放弃的在其他用途中所能获得的利益。具体意思见本文最后一段。反馈 收藏 ...
Example of Manufacturing Costs Manufacturing costs are typically divided into three categories: Direct materials, which is the cost of the materials that are traceable to the product, such as the aluminum in beverage cans Direct labor , which are the wages and fringe benefits earned by the indiv...
its products. (Manufacturing overhead is also referred to as factory overhead, indirect manufacturing costs, and burden.) The product costs of direct materials, direct labor, and manufacturing overhead are also “inventoriable” costs, since these are the necessary costs of manufacturing the ...
What would be the impact of the changes in sales price, variable costs and fixed costs on the breakeven point? Briefly describe variable, fixed, and mixed costs. Explain how each change in total, as production activity increases. When 10,000 units are produced, fixed costs are $14 per unit...
Types of Costs: Stockout Costs:High risk of stockouts if inventory levels are not accurately forecasted, leading to lost sales and potential long-term damage to customer relationships. Holding Costs:Increased holding costs due to storing large quantities of inventory to ensure availability during peak...
Here are some situations in which it may make more sense to refer to "costs" rather than "expenses" (or vice versa). When You Should Use Costs Costs typically refer to the price paid to a producer or seller for a product you need. These costs can be fixed (consistent) or variable (...
Butler Co.’s production costs for July are What is the amount of costs traceable to specific products?A. $234,000 B. $228,000 C. $120,000 D. $108,000 正确答案:B 分享到: 答案解析: Answer (B) is correct . Product costs can be associated with a specific product. Product costs ...
E-commerce 2017: Business, Technology, and Society, 13e (Laudon/Traver) Chapter 2 E-commerce Business Models and Concepts 1) ___ and ___ are typically the most easily identifiable aspects of a companys business model. A) Market strategy; market opportunity B) Value proposition; revenue...
Product costs are often treated asinventoryand are referred to as "inventoriable costs" because these costs are used to value the inventory. When products are sold, the product costs become part of costs of goods sold as shown in the income statement. Period Costs Period costs are all costs...
Production costs, which are also known as product costs, areincurred by a business when it manufacturesa product or provides a service. These costs include a variety of expenses. For example, manufacturers have production costs related to the raw materials and labor needed to create the product....