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Which of the following assets is the most liquid?
Activity-Based Costing (ABC)
A costing method that assigns overhead and indirect costs to related products and services based on the activities that drive those costs.
Overhead Rates
The method used to allocate indirect costs to produced goods, often calculated as a ratio of overhead to direct labor hours, direct labor costs, or machine hours.
Contact Hours
The actual hours spent in direct contact between teachers and students or professionals in a specified context.
Design Hours
The number of hours allocated or spent on the creative and specification process of product or project development.
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