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During implementation,testing of the software and training of the users can be carried out in parallel until the final acceptance testing which the users have to do after they are trained.It is predicted to take 10 days to do program testing,5 to test the system modules and 5 for acceptance testing.It is expected to take 22 days to train users.How long is the critical path?
Activity Cost Pools
A method in cost accounting where costs are accumulated according to the activities that incur them.
Activity-Based Costing
A costing methodology that assigns costs to products and services based on the resources consumed in the production process.
Manufacturing Overhead
All indirect costs associated with manufacturing, such as utilities, maintenance, and salaries for supervisors, not directly tied to a specific product.
Overhead Cost
Expenses related to the ongoing operation of a business that are not directly tied to producing goods or services, such as rent, utilities, and administrative salaries.
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