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Before beginning a unit on astronomy, a seventh-grade science teacher gives students a brief pre-test designed to identify misconceptions they might have about the solar system, asteroids, black holes, and so on. When looking at the students' responses, the teachers should keep in mind three of the following weaknesses of paper-pencil tests. Which point is not necessarily accurate about paper-pencil tests?
Activity-Based Costing
A financial method which identifies organizational activities and assigns each activity's costs to products and services based on the actual amount they consume.
Activity Cost Pools
Collections of overhead costs assigned to specific activities, used in activity-based costing to allocate costs more accurately.
Activity Rates
Rates used in activity-based costing to allocate costs to products or services based on the activities they require.
Activity-Based Costing
A costing methodology that assigns overhead and indirect costs to related products and services based on their usage of resources.
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