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Resources or products from suppliers can be affected by external forces,such as natural disasters.
Activity Cost Pools
Accumulations of costs grouped by similar or related activities, used in activity-based costing to allocate costs more accurately.
Supervisory Wages
The compensation paid to individuals who oversee the work of others, managing staff, and ensuring tasks are completed efficiently.
Factory Utilities
The costs of utilities such as water, gas, and electricity that are consumed in the operating activities of a manufacturing plant.
Machining Activity Pool
A grouping of all the costs related to machining processes, used in activity-based costing to allocate costs more accurately.
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