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28. Which of the following is least likely to express an appropriate cost driver for the activities listed? A. Cost/Activity: Personnel processing - Cost Driver:

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28. Which of the following is least likely to express an appropriate cost driver for the activities listed? A. Cost/Activity: Personnel processing - Cost Driver: Number of employees hired or terminated. B. Cost/Activity: Quality inspection - Cost Driver: Number of units inspected. C. Cost/Activity: Materials handling - Cost Driver: Number of purchase orders. D. Cost/Activity: Equipment amortization - Cost Driver: Number of products produced or hours of use

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