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.
<p>A cost which remains constant... <p>A cost which remains constant per unit at various levels of activity is a A. manufacturing cost. B. variable cost. C. mixed cost. D. fixed cost. A variable cost is a cost that A. may or may not be incurred, depending on management's discretion. B. varies per unit at every level of activity. C. varies in total in proportion to changes in the level of activity. D. occurs at various times during the year.</p><p> At the break-even point of 2,000 units, variable costs are $55,000, and fixed costs are $32,000.