This chapter discussed the variable costing method and how to use variable costing information to make various business decisions. We also can find several Websites on variable costing and its business applications.

Required
1. Review the Website of Value Based Management at ValueBasedManagement.net. Identify and print the site page on the topic of variable costing (ValueBasedManagement.net/ Methods_Variable_Costing.html).
2. What other phrases are used in practice for variable costing?
3. According to this Website, what are the consequences of variable costing for profit calculation?