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If the multiplier is 5.25,then the MPC is
Volume-Based Cost Driver
A factor that causes the cost of an activity or process to increase or decrease based on the volume of units produced or services rendered.
Discretionary Costs
Expenses that are not essential for the operation of a business, such as advertising or research and development, which can be adjusted or eliminated depending on financial performance.
Research and Development
A business or government activity that involves the investment of resources in the development and refinement of new products, services, or processes.
Service Department
A segment of an organization that does not directly produce goods but provides support services to other departments that do.
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