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The plaintiffs were growers of oranges in Spain and the defendants were ship owners.The plaintiffs wished to export their oranges to England and shipped them to the defendants' vessel,relying on an oral promise by the defendants' agent that the vessel would sail straight to London.In fact,the vessel went first to Antwerp,so that the oranges arrived late in London and the plaintiffs lost a favourable market.When the plaintiffs claimed damages for breach of contract,the defendant owners relied on the bill of lading,which expressly allowed them to proceed "by any route whether directly or indirectly" to London.In this case
Support Department Costs
Costs incurred by departments that do not directly produce goods or services but provide support to other departments that do.
Large Support Departments
Essential organizational units that provide services and support to the core functions of a business but do not directly contribute to profit generation.
Overhead Cost Drivers
Factors that significantly influence the incurrence of overhead costs, helping in the allocation of overheads to products or services based on their usage or consumption.
Management Accountant
A finance professional who specializes in internal financial processes, budgeting, and cost analysis to aid managerial decision-making.
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