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Markup would not exist in
Resource Consumption
The amount of resources (such as raw materials, energy, or labor) used by an organization in its operational processes.
Activity-Based Costing
A costing method that identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption.
Activity Cost Pools
A grouping of all costs related to a particular business activity, used in activity-based costing to allocate costs more accurately.
Machine-Hours
A measurement of the amount of time machines are used in production during a specific period.
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