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Which of the following is NOT considered a product?
Activity-based Costing
A financial approach that distributes overhead and indirect charges to associated goods and services based on the activities involved.
Plantwide Overhead Rate
A single overhead allocation rate used throughout a manufacturing plant or entire facility, applied uniformly to all products or cost centers.
Activity-based Costing
A costing method that assigns overhead and indirect costs to related products and services based on the activities that generate costs.
Activity-based Costing
A methodology that assigns manufacturing overhead costs to products in a more logical manner based on the activities that incur costs.
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