The term variable costing is a concept that is used in managerial accounting. Variable costing is a type of costing methodology that includes the variable manufacturing costs. When we say variable manufacturing costs, what we mean essentially is the cost of the inputs of production that are not fixed in price. For example, the machinery are assets and are primarily under the fixed cost. Things like labor cost may not be fixed and can even vary day to day. So therefore, we do not count things like that as variable.
Step-by-step explanation: To find the area of a circle you have to square the radius then multiply by pi. 10 squared is 100 then multiplied by pi is 314.16 (rounded to the nearest hundredth).
