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I need an expert opinion please...What do you think some of the differences are between variable and absorption costing? Why is variable costing not allowed

I need an expert opinion please...What do you think some of the differences are between variable and absorption costing? Why is variable costing not allowed for GAAP reporting? Do you see one method as more useful method for internal decision-making? Why? If you were or are a manager, which one would you prefer? Why? Thank you

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