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Which of the following would not be considered a merchandising operation?
Activity Cost Pool
A grouping of all costs associated with a particular activity, used in activity-based costing to allocate costs more accurately.
Machining
A manufacturing process that involves cutting, shaping, or removing material from a workpiece to create a desired part.
Machine Set Up
The process of configuring and preparing a machine for a specific production task or operation.
Downstream Costs
Expenses incurred after the production process, such as distribution or marketing costs.
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