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Term for identification: primary resistance
Overhead Costs
Indirect costs of running a business that are not directly attributable to a specific product or service, such as rent, utilities, and administrative expenses.
Cost Drivers
Factors that cause the cost of a product or service to change.
Single Plantwide Overhead Rate
A method in cost accounting where a single rate is used to allocate all of a plant's manufacturing overhead costs to its products.
Cost Driver
A factor that causes variations in the cost of an activity or process, influencing the financial performance of a company.
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