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The operating system's small ____ program is stored in ROM and provides the instructions needed to load the core parts into memory when the system starts.
Activity Cost Drivers
Factors that influence the costs of business activities, often used in activity-based costing to allocate costs more accurately.
ABC Costing System
Activity Based Costing system; a method of cost accounting that identifies and assigns costs to specific activities involved in the production process to better understand overhead costs.
Plantwide Overhead Rate
A single overhead absorption rate used throughout an entire plant or company to allocate indirect costs to products.
Overhead Rate Methods
Different methodologies used to allocate overhead costs to products or services based on criteria such as direct labor hours, machine hours, or direct material costs.
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