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In the Constitution, slaves were counted as three-fifths of a person
Activity-based Costing
A costing method that assigns overhead and indirect costs to related products and services based on their usage of activities.
Overhead Cost
General expenses related to the operation of a business that are not directly tied to a specific product or service, including rent, utilities, and administrative expenses.
Supporting Assembly
Components or sub-assemblies that are used as part of a main assembly in manufacturing processes.
Activity-based Costing
A financial approach that distributes overhead and indirect charges to associated goods and services based on the activities involved.
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