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A small bank adopts the time-driven ABC method. One of the two parameters used to calculate an activity rate is $1.2 per minute. The theoretical

A small bank adopts the time-driven ABC method. One of the two parameters used to calculate an activity rate is $1.2 per minute. The theoretical capacity of the bank is 800,000 minutes. The practical capacity of the bank is 624,000 minutes. How much is the bank's total cost? $960,000 $520,000 $748,800 $640,000

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