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Which is not a step in creating a relation using SQL?
Activity-Based Costing
An accounting method that identifies and assigns costs to overhead activities and then assigns those costs to products.
Activity-Based Costing
A costing method that assigns overhead and indirect costs to related products and services based on the actual consumption of each.
Activity-Based Costing
A costing methodology that assigns costs to products or services based on the activities and resources that go into their production or provision, aiming for more accurate cost allocation.
Batch Setup
The process of preparing machines and equipment for a specific batch of production, including adjustments and calibrations.
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