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The By- laws of a corporation are always appended to the articles of incorporation.
Unit-level Activities
Activities in cost accounting that vary with the number of units produced, such as operating machinery for each unit.
Departmental Unit
A division within an organization with specific responsibilities, often based on function, product line, or geographical area.
Overhead Costs
Expenses related to the operation of a business that are not directly associated with the production of goods or services, such as rent and utilities.
Batch Set-ups
The process of preparing and adjusting equipment and processes for a specific batch of production.
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