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The "dirty hands dilemma" occurs
Direct Method
A way to allocate service department costs directly to production departments without any intermediate allocations.
Service Department
A segment within a business that provides services, support, or maintenance to other departments or to the business's customers.
Surgery Department
A specialized department within a hospital where surgical procedures are performed.
Computer Workstations
High-performance computers designed for technical or scientific applications, often used in professional contexts.
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