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For the class 10-18, the upper class limit is
Activity Cost Pools
A method in managerial accounting where costs are aggregated according to the activities that incur them, for more accurate allocation.
Product Units
Individual items or outputs produced by a manufacturing or production process.
Materials Handling
The process of handling, safeguarding, storing, and managing materials and goods all through the stages of production, warehousing, distribution, usage, and discarding.
Direct Labor-Hours
The total hours of labor directly involved in producing goods, often used as a basis for allocating overhead in cost accounting.
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