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In Vygotsky's perspective, the "most powerful tool" used by humans in the course of intellectual development is:
Activity-Based Costing
A costing approach that allocates overhead and indirect expenses to distinct activities, offering a more precise cost estimation for products.
Product Margin
The amount by which the selling price of a product exceeds its production or acquisition cost.
Direct Materials Cost
The expense associated with raw materials and components directly used in the manufacturing of a product.
Activity-Based Costing
A costing method that assigns overhead costs to products based on the activities required to produce them.
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