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To insert a field between existing fields, right-click the column heading for the field that will follow the new field, and then click ____ on the shortcut menu.
Unused Capacity
The available but not currently utilized production or service capacity of a company, which can signify lost revenue opportunities.
Time-based Activity-based Costing
An advanced form of activity-based costing that adds the dimension of time, improving the accuracy of allocating costs based on the actual activities that consume resources.
Overhead Costs
Indirect costs not directly traceable to a specific product or service, including utilities, rent, and managerial salaries.
Activity Rate
An activity rate is the cost driver rate used in activity-based costing to allocate overhead costs to products or services.
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