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Which of the following is NOT one of the four key participants in managing transportation for a company?
Materials Handling
Materials handling involves the moving, protecting, storing, and controlling of materials and products throughout manufacturing, warehousing, distribution, consumption, and disposal.
Activity Based Costing
A costing method that assigns overhead and indirect costs to specific activities, providing more accurate product costing.
Allocation Rate
The rate at which indirect costs are assigned to cost objects based on a certain basis, like labor hours or machine hours.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities they require, aiming for more accurate cost information.
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