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Four basic steps are used in an ABC system. List the proper order of these steps, which are currently scrambled below:
a. Identify the primary activities and estimate a total cost pool for each.
B. Allocate the costs to the cost object using the activity cost allocation rates.
C. Select an allocation base for each activity.
D. Calculate an activity cost allocation rate for each activity.
Techniques Employed
Methods or strategies applied in carrying out a task or solving a problem.
Idea Emphasis
The practice of highlighting or prioritizing certain concepts, principles, or theories over others within a discussion, presentation, or piece of writing.
Electronic Tools
Digital resources or software applications designed to facilitate tasks, enhance productivity, or provide information.
Computations
The process of performing mathematical calculations or the act of computing.
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