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A business had the following accounting figures for 2 0 1 5 : Material dept. Production dept. S / A department Direct material costs 1
A business had the following accounting figures for :
Material dept. Production dept. SA department
Direct material costs
Direct salary costs
Indirect variable costs
Indirect fixed costs
The activity target in the Materials Department is direct materials, while in the Production Department it is production hours, which was hours last year. The activity target for Sales and administration costs is Production cost. The company uses the selfcost principle in its calculation.
What was the additional rate for the Sales and Administration Department rounded
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