What is the relationship between alcohols I and II? 
They are:
Definitions:
Activity-based Costing
A costing method that allocates overhead costs to products based on the activities required to produce those products.
Record-keeping Cost
Expenses associated with maintaining accurate and comprehensive records of a company’s financial transactions and operations.
Overhead Cost Pool
A collection of indirect costs that are grouped together to aid in their allocation to cost objects.
Activity Measure
A metric used to quantify the level of activity, work, or output in a business process or operation.
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