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When the contract with one of their major suppliers was about to expire, the management of Pierre and Collins began seeking tenders from potential vendors. One of the top management executives, Todd Hughes, wanted the contract to go to a vendor he personally knew. In order to do so, he held separate discussions with two key members of the organization wherein he downplayed the potentials of the competing tenders and convinced them to support this offer. At the meeting to finalize a supplier, Todd and his supporters strongly supported the tender of the supplier they had chosen amongst themselves and convinced their CEO to hire this supplier despite the higher price quoted by him. Which of the following power tactics is being used here?
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services based on the activities that drive costs.
Production Cost Reports
Documents detailing the total cost and production information for units of product during a specific period within a manufacturing department.
Equivalent Units
A concept used in cost accounting to represent the amount of work done on incomplete units, expressed in terms of fully completed units.
Work In Process
Items in a manufacturing process that are not yet finished products, including raw materials, labor in progress, and overhead costs.
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