What is loading? How do you compute it? Give examples.

Loading in financial accounting refers to the addition of a certain percentage or fixed amount to the cost price of goods to determine the selling price. It is often applied to cover indirect expenses, ensure profit margin, or account for unforeseen costs. The practice of loading is common in manufacturing and retail businesses where overheads and profit margins need to be factored into the final price of _________ ___ __________ ________ _____.
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