“Application of Variable Costing Method to Determine Cost of Production and Selling Price in MSMEs Rengginang 1 Putra, Lumajang Regency ”. West Science Accounting and Finance 2, no. 03 (November 29, 2024): 500–511. Accessed March 15, 2025. https://wsj.westsciences.com/index.php/wsaf/article/view/1112.