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The design where quantitative and qualitative methods are implemented at the same time is
Direct Labor Hours
The cumulative hours spent by workers directly engaged in manufacturing products or delivering services.
Activity-Based Cost
A costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption.
Indirect Labor
Labor costs associated with tasks that do not directly contribute to the production of goods or services, such as administrative and maintenance roles.
Activity Pools
Groups of related business activities in activity-based costing, where costs are pooled by common characteristics to allocate them accurately to products or services.
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