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Activity Drivers
Factors that influence the cost of business activities by determining the level of effort or resources required.
Labour Hours
Refers to the total amount of work time spent by employees, including both direct and indirect labor activities.
Facility-sustaining Activities
Costs and activities associated with maintaining a manufacturing or production facility at an operational status, independent of the actual levels of production.
Batch-level Activities
Operations and tasks performed for a group of units produced as a single batch, costing is aggregated at the batch level.
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