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Within the deep cold zone, average temperature and salinity
Activity-based Costing
A costing method that assigns overhead and indirect costs to specific products or activities based on their use of resources.
Allocation Base
A criterion or standard used to distribute costs across multiple cost objects.
Selling and Administrative Expenses
Costs incurred that are not directly tied to the production of goods, such as marketing and office expenses.
Factory Overhead
All indirect costs associated with manufacturing that are not directly tied to a specific product, such as maintenance, utilities, and quality control.
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