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The nurse is explaining a client's abnormal Pap smear results. Which statement should the nurse include?
Direct Labour Hours
The total hours worked by employees that are directly involved in the manufacturing process.
ABC System
Activity-Based Costing System; a method of allocating overhead and indirect costs to specific products or services based on the activities they require.
Traditional Cost Systems
Traditional cost systems allocate overhead costs based on measures like direct labour hours or machine hours, often resulting in less accurate product costing.
Committed Resource
Assets or inputs that a company has dedicated to a certain project or operational activity, reflecting a long-term investment or commitment.
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