marginal costing

Marginal Costing is a costing method that includes only variable manufacturing costs–direct materials, direct labor, and variable manufacturing overhead–in unit product cost. Marginal costing is also called variable costing and direct costing.

Variable/Direct/Marginal and Absorption Costing Discussion Questions and Answers

Variable/Direct/Marginal and Absorption CostingDiscussion Questions and Answers: Questions: Differentiate between direct costs and direct costing. See answer. Distinguish between period costs and product costs. See answer. Why does the direct costing or variable costing theorist exclude fixed manufacturing costs from inventories? See answer In