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In the middle and high latitudes, annual temperature range increases with an increase in continentality.
Activity Rate
The cost driver rate used in activity-based costing to allocate costs to products or services based on their consumption of activities.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities related to the production of goods or services.
Materials Handling
Activities involved in moving, storing, controlling, and protecting materials and products throughout the manufacturing, warehousing, distribution, consumption, and disposal processes.
Allocation Rate
A financial metric used to assign indirect costs to different projects or departments within an organization.
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