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Size distortion is controlled by
Plantwide Overhead Rate
A single rate used to allocate manufacturing overhead costs to all units produced, regardless of the product line.
Cost Driver
A factor that causes the cost of an activity or process to change, used in activity-based costing to allocate costs.
Dual Rate
A cost allocation method that separates costs into fixed and variable elements, applying different rates for each in costing calculations.
Single Rate
A method used in cost accounting where a single overhead rate is applied to all units produced, regardless of the department in which they were produced or the resources they consumed.
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