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1. Mr. Charm uses activity based costing. For the transaction processing department, which of the following would be appropriate to use as an allocation base

1. Mr. Charm uses activity based costing. For the transaction processing department, which of the following would be appropriate to use as an allocation base to apply overhead

A. Kiowatt-hours used

B. Number of transactions

C. Number of machine set-ups

D. none of the choices

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