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ABC Costs; uncertainties; ABM; non-value-added activities Water Feature Company manufactures kits for fish ponds. The managers recently set up a ABC system to identify and

ABC Costs; uncertainties; ABM; non-value-added activities

Water Feature Company manufactures kits for fish ponds. The managers recently set up a ABC system to identify and reduce non-value-added activities. The ABC System includes the following cost pools, cost drivers and estimated costs for manufacturing activities:

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