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According to equilibrium theory, a change in one part of society
Facility-Level Activity
Activities that support the entire organization and cannot be traced to individual products or services, such as building security and property taxes.
Activity Rate
The cost driver rate used in activity-based costing to allocate overhead costs to products or services based on specific activities.
Supporting Customers
Activities or services provided by a company to assist its customers in using its products or services effectively.
Unit Product Costs
The total cost (including materials, labor, and overhead) divided by the number of units produced, representing the cost per individual unit.
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