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Activity rates are determined by a. dividing the actual cost for each activity pool by the estimated activity base for that pool. b. dividing the

Activity rates are determined by a. dividing the actual cost for each activity pool by the estimated activity base for that pool. b. dividing the cost budgeted for each activity pool by the estimated activity base for that pool. c. dividing the actual cost for each activity pool by the actual activity base for that pool. d. dividing the cost budgeted for each activity pool by the actual activity base in that pool.

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