SINAMBELA, E. A. .; DARMAWAN, D.; GARDI, B. . Production Cost Calculation Analysis Using Variable Costing Method. International Journal of Service Science, Management, Engineering, and Technology, [S. l.], v. 1, n. 2, p. 13–16, 2022. Disponível em: https://ejournalisse.com/index.php/isse/article/view/10. Acesso em: 8 jan. 2026.