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A reason for using FBR approach in sales presentations is to:
Machine-Hours
A measure of production time, calculated by multiplying the number of machines used by the number of hours they operate.
First Stage Allocations
This involves the assignment of overhead costs to different departments or cost centers as part of the process in activity-based costing.
Overhead Cost
All indirect costs associated with manufacturing or providing a service, not directly traceable to a specific product.
Activity-Based Costing
An accounting method that assigns costs to products and services based on the resources they consume.
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