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Activity-based costing accumulates overhead in one cost pool, then assigns the overhead to products and services by means of a cost driver. assigns activity cost

Activity-based costing

accumulates overhead in one cost pool, then assigns the overhead to products and services by means of a cost driver.

assigns activity cost pools to products and services, then allocates overhead back to the activity cost pools.

allocates overhead directly to products and services based on activity levels.

allocates overhead to activity cost pools, and it then assigns the activity cost pools to products and services by means of cost drivers.

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