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Manufacturing Overhead Costs
Indirect costs associated with manufacturing, including costs related to factory operations but not directly tied to specific products.
Activity Cost Pools
These are groups in which costs are collected according to the activities they support, facilitating more accurate allocation of overheads in cost accounting.
Activity Cost Pools
Groups of individual costs driven by the same cost drivers, used in activity-based costing to allocate costs more accurately.
Cost Per Unit
The total cost incurred by a company to produce, store, and sell one unit of a particular product or service.
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