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.
In an organizational budget, variable expenses are the total cost that depended on the amount of goods produced. Example of variable expenses are: - Raw material expenses - Cost of plastic to make a handphone case - Cost of carrots if the company is selling carrot pies - etc