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During a focus-group session, one set of participants indicated that Dell computers reminded them of a surfer, Apple computers of a mad scientist, and IBM was equated to Ebenezer Scrooge from Charles Dickens's tale, "A Christmas Carol." Which of the following qualitative research approaches relates to the approach described above?
Machine-Hours
The total hours that machinery is in operation during a production process.
Markup
The amount added to the cost price of goods to cover overhead and profit, determining the selling price.
Manufacturing Overhead
Manufacturing overhead includes all manufacturing costs other than direct materials and direct labor, such as rent, utilities, and depreciation on manufacturing facilities.
Predetermined Overhead Rate
A rate calculated at the beginning of an accounting period to allocate overhead costs to products or services based on a relevant activity base.
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