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.
Step variable costs are costs that are variable in nature, but the cost per unit changes as the company steps to higher levels of production.For example, a company that builds houses will need to buy lumber.ixed costs are a hybrid between variable and fixed costs. This means the cost incurred has a portion that remains the same regardless of production level and a variable portion that changes with the level of production. An example of this type of cost is a cellphone contract.