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Describe how computer technology might be used to study shaping more accurately than can be done with the usual noncomputerized shaping procedures.
Product Costs
Costs that are directly attributed to the creation of a product, including direct labor, direct materials, and manufacturing overhead.
Production Departments
Specific areas or units within a manufacturing facility where the actual production or assembly of goods takes place.
Activity Cost Pools
Groupings of individual costs, determined by the activities they support, used in activity-based costing to allocate costs more accurately.
Factory Overhead Rates
The method used to allocate all indirect manufacturing costs to products, based on a predetermined rate.
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