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The review of systems (ROS) is considered part of:
Activity-Based Costing
An accounting method that apportions overhead and incidental costs to the respective products and services based on the specific activities involved.
Worker Recreational Facilities
Facilities provided by employers for employees' relaxation and leisure, aiming to improve morale and productivity.
Facility-Level
Pertaining to costs and activities that are necessary for maintaining the overall operation of a plant or company, but not directly tied to individual products.
Underapplied Overhead
Represents the situation when the allocated factory overhead costs are less than the actual factory overhead costs incurred.
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