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Which of the following is considered a selling point,not a benefit?
Direct Labor Cost
The cost associated with the labor of employees directly involved in the production of goods or services.
Direct Labor-Hours
A measure of the time spent by workers directly creating a product, which is used to allocate labor costs properly.
Activity Cost Pools
Activity cost pools are groupings of individual costs, classified based on the activities that incur costs within an activity-based costing system to facilitate more accurate product costing.
Time-Driven Activity-Based Costing
This approach to costing allocates business resource costs to products or services, based on the amount of time activities take to perform.
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