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An activity-based costing system would probably not be appropriate if:
Balloons
Flexible bags filled with a gas such as helium, hydrogen, or air, used for decoration, entertainment, or scientific purposes.
Object Permanence
The awareness that objects persist in being even when they are unseen, unheard, or cannot be felt.
Assimilation
The cognitive process of fitting new information into existing cognitive schemas, perceptions, and understanding.
Basic Trust
A concept in psychology describing the fundamental sense of safety and reliability in the world, often developed in early childhood.
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