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Use Cramer's Rule, if possible, to solve the system of linear equations.
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Cost Driver
A factor that has a direct impact on the cost of a business's activities.
Abnormal Spoilage
The waste or destruction of inventory beyond what is expected in normal operational processes, usually not considered a production cost.
Process Costing System
An accounting method used to allocate costs to units of production in continuous operations, common in industries like manufacturing and refining.
Units Transferred Out
The quantity of items moved from one stage of production to the next or finished products delivered to customers.
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