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A company has two products: A1 and B2. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools: Annual production and sales level of Product A1 is 8,480 units, and the annual production and sales level of Product B2 is 22,310 units. What is the approximate overhead cost per unit of Product B2 under activity-based costing?
Learning Transfer System Inventory (LTSI)
A comprehensive tool used to assess factors that influence the effective transfer of learning from training programs to the workplace.
Motivation To Transfer
The degree to which learners possess a positive attitude and intention to apply the skills or knowledge gained from training to their job.
Performance-Outcomes Expectations
Anticipations regarding how well tasks or responsibilities will be executed and the results that will be achieved.
Opportunities To Use
Situations or circumstances that allow individuals to apply newly acquired skills or knowledge in real-world contexts.
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