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Which of the following would be the most appropriate cost driver to allocate factory electricity costs to products?
Heart Rate
The number of heartbeats per unit of time, typically expressed in beats per minute (bpm).
Magnetic Resonance Imaging
A medical imaging technique used in radiology to form pictures of the anatomy and the physiological processes of the body.
Lie-Detection Methods
Techniques used to determine the veracity of an individual's statements, typically involving physiological measurements such as polygraph tests.
Polygraphs
Lie detector tests that measure and record several physiological indicators such as blood pressure, pulse, respiration, and skin conductivity while the subject answers a series of questions.
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