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Program evaluation and review technique, PERT, is a network-based technique in which there are multiple time estimates for each activity.
Assembly Activity Cost Pool
A grouping of all costs related to the assembly process in activity-based costing, used to allocate costs to products or services.
Labor-Hour
A measure of work accomplished, recorded, or billed based on the number of hours worked.
Activity-Based Costing
A method of allocating overhead and indirect costs to products or services based on the activities that drive those costs.
Cost Of Serving
The total expenses incurred while delivering a service or product to a customer.
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