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Functional congruence refers to
Activity Costs
Expenses tied to specific activities, such as production or research and development, often used in activity-based costing.
Prevention Cost
Expenses incurred to avoid defects in products or services, including costs associated with quality planning, training, and process control.
Finished Products
Goods that have completed the manufacturing process and are ready for sale to customers.
Cell Conversion Cost
The costs, both direct and indirect, associated with converting raw materials into finished goods within a manufacturing cell.
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