indirect variable cost
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随着零售价、直接成本和间接成本的变动，你的收支平衡点也会变化。
As your selling price, direct costs and indirect costs change, so will your break-even point.
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在产品成本中不仅仅包括直接费用， 而且还包括固定和变动间接费用。
There are not only direct costs but also fixed and variable cost when calculating cost of production.
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