Examlex
An example of a smart system is (are)
Unit-Level Activity
Activities that vary directly with the production volume such as the use of raw materials or energy consumed during manufacturing.
Batch-Level Activity
Activities and costs incurred for a batch of products, rather than for each individual unit or the entire production process.
Product-Level Activity
Activities that are directly associated with a specific product, leading to costs that can be directly attributed to the production of that product.
Facility-Level Activity
Activities that support the entire organization and cannot be traced to individual products or services, such as building security and property taxes.
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