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Which of the following is not a logical operator?
Activity Drivers
Factors that cause changes in the costs of activities, used to allocate costs in activity-based costing accurately.
Direct Labor Hours
The total number of hours worked by employees directly involved in the production process of a company's goods or services.
Activity-Based Costing
A costing methodology that assigns costs to products or services based on the resources they consume, focusing on activities as the fundamental cost drivers.
Activity Rates
Rates used in activity-based costing to allocate overhead costs to products or services based on their consumption of activities.
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