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Since the passage of the Foreign Corrupt Practices Act (FCPA) ,investigations reveal that:
Facility-level
Pertains to costs and activities that support the entire organization or operation as a whole, not tied to a specific product or department.
Assembling
The process of combining components or elements to form a complete item or system.
Unit-level Activity
Activities that are performed each time a unit is produced, directly associated with the production of units.
Manufacturing Overhead Costs
Expenses related to the production process that are not directly tied to the product, such as rent, utilities, and salaries of managers.
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