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AC2102 Chapter 2 Garrison Variable Costing and Segment Reporting
AC2102 Chapter 2 Garrison Variable Costing and Segment Reporting
Sixteenth Edition
Variable Costing
and Segment
Reporting: Tools for
Management
Learning Objective 1
• Know the difference of absorption costing
and variable costing
• Compute product unit cost using both
variable and absorption costing.
Units produced < Units sold Inventory decreases Absorption < Variable
Product Customer
R&D Manufacturing Marketing Distribution
Design Service
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