=+4 Would you recommend closing any of the three divisions (and possibly reallocating resources to other divisions)

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=+4 Would you recommend closing any of the three divisions (and possibly reallocating resources to other divisions) as a result of your analysis? If so, which division would you close and why?

Chapter 6: Activity-based costing and activity-based management 243 M06_HORN3377_02_LT_C06.indd 243 2/09/13 3:26 PM

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Cost Accounting A Managerial Emphasis

ISBN: 9781442563377

2nd Edition

Authors: Monte Wynder, Madhav V. Rajan, Srikant M. Datar, Charles T. Horngren, William Maguire, Rebecca Tan

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