ACCT4 Chp 6 | Baamboozle - Baamboozle | The Most Fun Classroom Games!

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A costing method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed manufacturing overhead—in unit product costs.

Absorption costing

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thief

Give points!

shark

Other team loses 10 points!

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shark

Other team loses 20 points!

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banana

Go to last place!

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A costing method that includes only variable manufacturing costs—direct materials, direct labor, and variable manufacturing overhead—in unit product costs.

Variable costing

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A fixed cost that supports more than one business segment, but is not traceable in whole or in part to any one of the business segments.

Common fixed cost

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A segment’s contribution margin less its traceable fixed costs. It represents the margin available after a segment has covered all of its own traceable costs.

Segment margin

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