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If a business offers both routine and specialized services,a single cost driver rate will overprice:
Tuition
The fee that educational institutions charge for instruction.
Books
Physical or electronic publications consisting of written, printed, or illustrated work bound together for reading or study.
Inventory Cost
The total cost associated with holding and managing inventory, including storage, insurance, and obsolescence.
Building
A structure with a roof and walls, such as a house or factory, used for living, working, storage, or other purposes.
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