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Fundamental analysis is based on all of the following, except
Computer Workstations
Computers engineered for high efficiency, specifically tailored for scientific or technical tasks.
Employees
Individuals who work for a business or organization and may receive compensation in the form of wages, salary, or benefits.
Direct Method
A type of cost allocation that assigns service department costs directly to producing departments without intermediate allocations.
Service Department
A division within a company that performs supportive functions for other departments, such as maintenance, accounting, or human resources, but does not directly contribute to production.
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