Audio commentary. An audio commentary is an additional audio track, usually digital, consisting of a lecture or comments by one or more speakers, that plays in real time with a video. Commentaries can be serious or entertaining in nature, and can add information which otherwise would not be disclosed to audience members.
absorption costing. a method of inventory costing in which all variable manufacturing costs and all fixed manufacturing costs are included as inventoriable costs.
Average variable cost refers to the variable expenses per unit of output Average variable cost is obtained by dividing the total variable cost by the total output. For instance, the total variable cost for producing 100 meters of cloth is $800, the average variable cost will be $8 per meter.