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Managerial Accounting Vocabulary
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Costs that are incurred only when an additional good or service is sold.

A method that forms a mathematically determined line that best fits the data points.

Costs that are a combination of both fixed costs and variable costs.

A method of plotting all points on a graph and fitting a line through the points.

Costs that are incurred regardless of the quantity of goods and services produced or sold

1.

Fixed costs

2.

Variable costs

3.

Mixed costs

4.

Scattergraph method

5.

Regression analysis

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