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Mr. Sanjabi's kindergarten class attends a computer lab twice each week. He has three educational programs available for his students. He assigns the reading program to those students who have difficulty with language arts. Students with poor math ability practice those skills using the math program. He also has a program that focuses on learning to be considerate and polite toward others. This third program is best described as an example of using technology to develop
Activity Cost Pools
A method in cost accounting where costs are accumulated according to activities performed, facilitating more accurate product or service costing.
Activity-based Costing System
A method of allocating costs to products or services based on the activities that go into producing them.
Traditional Cost System
A cost accounting system that allocates overhead costs to products based on a predetermined rate, often using direct labor hours or machine hours as the allocation base.
Activity-based Costing
An accounting approach which attributes overheads and indirect costs to specific activities related to production, offering more precise cost information.
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