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Constructivism is based on the theories of:
Overhead Cost
Indirect costs not directly associated with the production of a specific product or service, including expenses like rent, utilities, and administrative salaries.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the resources consumed by the activities undertaken to produce them.
Supporting Assembly
A sub-process or department in manufacturing that assists in putting together the final product but does not directly add to the product itself.
Overhead Cost
Indirect costs of production or service delivery, such as utilities, rent, and administrative expenses.
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