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The controller for Ocean Sailboats Inc. ,a company which uses an automated process to make sailboats,established the following overhead cost pools and cost drivers:
Compute
The process of calculating or determining something by mathematical or logical methods.
Miles Per Hour
A measurement of velocity indicating how many miles are covered within an hour.
Compute
Refers to the action of performing mathematical calculations or processing data using a computer or computational device.
Imperfect Price Signals
Situations in markets where prices do not fully reflect all available information, leading to inefficiencies in allocation of resources.
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