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Support Department Costs
Expenses incurred by the service departments that assist other internal departments rather than directly producing a product or service.
Allocate Overhead Costs
The process of assigning indirect costs to products, services, or business units based on relevant allocation bases.
Production Departments
Sections within a manufacturing facility where the actual production or assembly of goods takes place.
Activity-Based Costing
A method of accounting that assigns costs to products based on the amount of resources they consume.
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