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Use and to prove .
Activity Rate
The predetermined rate used to allocate overhead costs to cost objects based on activities.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities required to produce each product or service, aiming for more precise cost allocation.
Overhead Cost
All indirect costs associated with the operation of a business, including administrative expenses, depreciation, and utilities.
Activity-Based Costing
A costing methodology that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption.
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