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The slope of line (2) on the above graph is:
Apportion
To divide, allocate, or distribute proportionately among various accounts, entities, or individuals based on specific criteria.
Number of Employees
The total count of individuals working for a business or organization, either full-time or part-time.
Indirect Expenses
Costs that are not directly attributable to the production of goods or services, such as utilities and rent.
Allocated
Refers to the distribution or assignment of costs or resources to different accounts, projects, or periods.
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