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Which of the following technologies is characterized by many exceptions which are easy to analyze?
Activity-Based Costing (ABC)
A costing methodology that assigns overhead and indirect costs to specific activities, thereby providing more accurate cost information.
Sales Volume
Refers to the number of units of product or service sold by a company over a specific time period, indicating business activity level.
Unfavourable Variance
A financial metric indicating that actual costs were higher or revenues were lower than the planned or standard amounts.
Productive Capacity
The maximum output a system, entity, or project can produce under normal conditions over a particular period.
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