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The following diagram shows two budget lines: A and B. Which of the following could explain the change in the budget line from A to B?
Activities
Tasks, operations, or works carried out in an organization as part of its business processes.
Product Level
Pertains to costs or activities associated with a specific product rather than the business as a whole.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the resources that they consume, aiming to provide more accurate costing information.
Implementation Costs
Expenses associated with putting a new system or process into use.
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