Study Appendix 12. In Exhibits 12.20 and 12.21, the rs represent resource- and activity-consumption rates. Why are

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Study Appendix 12. In Exhibits 12.20 and 12.21, the rs represent resource- and activity-consumption rates. Why are these rates important to managers looking for ideas for process improvements?

Exhibit 12.20

Occupancy Square metres  Account inquiry labour 44 Labour hours Account inquiry activity cost pool

Exhibit 12.21

Printers and account Inquiry team occupy 13,000 square metres Salary and benefits 28,000 Rent and Insurance

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Introduction To Management Accounting

ISBN: 9780273737551

1st Edition

Authors: Alnoor Bhimani, Charles T. Horngren, Gary L. Sundem, William O. Stratton, Jeff Schatzberg

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