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Activity Rate
The cost driver rate used in activity-based costing to allocate overhead costs to products or services based on specific activities.
Supporting Customers
Activities or services provided by a company to assist its customers in using its products or services effectively.
Unit Product Costs
The total cost (including materials, labor, and overhead) divided by the number of units produced, representing the cost per individual unit.
External Financial Reports
Financial statements prepared for external users like shareholders, creditors, and regulatory agencies.
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