2. Descriptive Statistics of Variables of Interest This section provides descriptive statistics of variables used in the examination of this study,which include the proportion of fixed manufacturing costs to total manufacturing costs, inventory to sales, directions of net income differentials, net incomes differentials, and net income differentials
as a percentage of sales.
2.1 The Proportion of Fixed Manufacturing Costs to Total Manufacturing Costs
From Table 2, the average proportion of fixed manufacturing costs to total manufacturing costs Download จา