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System flowcharts
Activity Rates
Charges or costs associated with specific business activities, often used in activity-based costing to allocate overhead.
Activity-Based Costing
A method of allocating costs to products and services based on the activities they require, aiming to provide more accurate cost information.
Factory Utilities
Expenses related to utilities such as electricity, gas, and water, used in the operation of a manufacturing facility.
Indirect Labor
The wages paid to employees who support the production process but are not directly involved in the creation of the product or service.
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