Examlex
Approximately one-third of the total body water is found ____, and is called ____ fluid.
Activity-Based Costing Rates
Rates determined by dividing specific overhead costs by the cost drivers associated with those costs, enabling more accurate product cost assessments.
Cost Drivers
Factors that cause the cost of an activity or operation to change.
Unit-Level Drivers
Factors that directly cause the cost of a specific activity, usually proportional to the volume of units produced or serviced.
Multiple Departmental Rate
A method used in cost accounting whereby different overhead rates are applied to respective departments within a company, reflecting their varying costs.
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