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______ initiatives are less risky and less costly than ________ initiatives.
Batch-level Activity
Refers to tasks that are performed each time a batch is processed, affecting multiple units of product but not directly correlated to each individual unit.
Departmental Overhead Rates
Specific rates used to allocate overhead costs to products or services based on the expenses incurred by different departments.
Direct Labor Hours
The total number of hours worked by employees directly involved in the production of goods or services.
Purchase Orders
Documents issued by a buyer to a seller indicating types, quantities, and agreed prices for products or services.
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