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...Revised summer variable costing key terms and concepts to know vs absorption is required by gaap for external reporting purposes this the method used traditional income statement classifies costs based on their function product or period often internal decision making contribution format behavior when activity level changes fixed difference between two methods how they account manufacturing overhead are incurred produce products be sold under include both only accounts as a cost non operate company accounted expenses in i e selling administrative page of topics statements presented below along with separation expense categories into components sales goods production cogs gross margin operating stays same o those that vary output consistent volume profit analysis because emphasis separating unit consists direct materials labor all regardless whether since no distinction made not well suited cvp computations treated deducted from revenue summarizing portions these example assume harvey c...