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Groups remain a powerful intervention tool
Activity Base
A measure upon which the allocation of costs is based in activity-based costing, often relating to a metric that causes costs to occur such as machine hours or labor hours.
Cost Behavior
The way in which costs change in relation to variations in an organization’s activity level.
Variable Costs
Costs that change in proportion to the level of production or sales, such as raw materials and direct labor.
Activity Level
A measurement of the volume of production or the quantity of services provided.
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