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A hospital administrator is in the process of implementing an activity-based-costing system. Which of the following tasks would not be part of this process? A.

A hospital administrator is in the process of implementing an activity-based-costing system. Which of the following tasks would not be part of this process?

A.		Identification of cost pools.
b.		Calculation of pool rates.
C.		Assignment of cost to services provided.
D.		Identification of cost drivers.
E.		None of the answers is correct.

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