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Sequencing (or dispatching) :
Activity-Based Costing
An accounting method that identifies and assigns costs to overhead activities and then assigns those costs to products.
Overhead Cost Per Unit
The calculation of indirect costs of production or operations spread over each unit produced or service rendered.
Activity-Based Costing
A costing methodology that assigns costs to products or services based on the activities they require, aimed at providing more accurate information for decision-making.
Budgeted Overhead Cost
An estimate of the total indirect costs or overheads expected to be incurred during a specified budget period.
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