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Activity base
Administrative costs
Committed fixed costs
Common cost
Contribution approach
Contribution margin
Conversion cost
Cost behavior
Cost object
Cost structure
Differential cost
Differential revenue
Direct cost
Direct labor
Direct materials
Discretionary fixed costs
Financial accounting
Fixed cost
Finished goods
Incremental cost
Indirect cost
Indirect labor
Indirect materials
Inventoriable costs
Managerial accounting
Manufacturing overhead
Mixed cost
Opportunity cost
Period costs
Prime cost
Product costs
Raw materials
Relevant benefit
Relevant cost
Relevant range
Selling costs
Sunk cost
Variable cost
Work in process
