When preparing a segment margin income statement fixed manufacturing costs are included in cost of...
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When preparing a segment margin income statement fixed manufacturing costs are included in cost of goods sold traceable fixed expenses are deducted from contribution margin common fixed expenses are excluded from the statement cost of goods sold consists of only variable manufacturing costs 
When preparing a segment margin income statement
fixed manufacturing costs are included in cost of goods sold
traceable fixed expenses are deducted from contribution margin
common fixed expenses are excluded from the statement
cost of goods sold consists of only variable manufacturing costs
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