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Unit-level cost drivers are most appropriate as an overhead assignment base when:
Stereotypes
Oversimplified, generalized beliefs or perceptions about the characteristics, attributes, or behaviors of a particular group or category of people.
Scarce Resources
Resources that are limited in availability and cannot meet all the wants and needs of those who desire them.
Task Interdependence
This refers to the degree to which the work of one individual or department relies on the work of another.
Conflict Source
The origin or cause of a disagreement or opposition between parties.
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