The table shown provides economic development data for a set of countries. 
Which country has the lowest economic development?
Definitions:
Activity-Based Costing
A method of costing that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption.
Batch Setup
Batch setup refers to the process and the activities involved in preparing equipment or a production area for manufacturing a specific batch of products.
Activity Rate
The cost driver rate used in activity-based costing to allocate costs to products or services based on their consumption of activities.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities related to the production of goods or services.
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