Examlex
Which of the following is used by both internal and external users?
Activity Rates
The costs associated with specific activities, used in activity-based costing to allocate expenses to products or services based on the activities required for their production or delivery.
Activity Cost Pools
A grouping of all the costs related to a particular activity used in activity-based costing for more accurate allocation of overhead costs.
Activity-Based Costing
A costing method that assigns costs to products or services based on the activities they require, providing more accurate product costing.
Direct Labor
involves labor costs directly associated with the manufacturing of products, easily traceable to the end product.
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