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____ Is the Quantity and Quality of Work Performance, with Resource

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____ is the quantity and quality of work performance, with resource utilization considered.

Recognize the effect of activity levels on cost per unit and the importance of the relevant range in cost analysis.
Understand how mixed costs behave in response to changes in activity level.
Differentiate between variable and fixed costs, including their behavior within the relevant range.
Identify cost classifications within a company's cost structure.

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