View source for Cost Terms Concepts and Classification

{{Topic
|Learning Concepts=Manufacturing Costs, Direct Materials, Direct Labor, Manufacturing Overhead, Nonmanufacturing Costs, Selling Costs, Administrative Costs, Product Costs, Period Costs, Prime Cost, Conversion Cost, Cost Behavior, Cost Structure, Variable Cost, Activity Base, Fixed Cost, Committed Fixed Costs, Discretionary Fixed Costs, Mixed Costs, High-Low Method, Least-Squares Regression Method, Direct Cost, Indirect Cost, Differential Cost, Differential Revenue, Incremental Cost, Opportunity Cost, Sunk Cost
}}