*This MA-1 Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Cost unit, Direct costs, Direct materials, Direct labor, Direct expenses, Indirect Costs, Indirect Materials, Indirect Labor, Indirect Expenses, Variable costs. Fixed costs, Stepped-fixed costs, Mixed costs, Absorption costing, Marginal costing, Cost card, Profit reporting, Impact on Profit Reporting, Prime Cost, Production Costs, Non-Production Overheads, Total Cost.
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