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Which is the last of Kohlberg's stages of cognitive moral development?
Traditional Costing Method
An accounting approach that assigns manufacturing overhead costs to products based on a volume metric like direct labor hours or machine hours.
Activity-Based Costing
A costing methodology that assigns costs to products based on the amount of resources used for specific activities, such as manufacturing or selling.
Direct Labor-Hours
The total hours worked by employees directly involved in the manufacturing process of a product.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to specific activities, enhancing cost precision.
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