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Overhead Cost
Costs that are not directly associated with the manufacture of products or the provision of services, including expenditures like rent, utilities, and office supplies.
Activity Cost Pools
Activity cost pools are categories of overhead expenses used in activity-based costing to allocate costs accurately within a company.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing a more accurate reflection of the costs to produce goods or services.
Overhead Cost
Indirect costs related to the overall operations of a company that cannot be directly attributed to a specific product or service.
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