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Activity-Based-Costing (ABC) is a cost allocation system that is designed to allocate overhead costs to activities and then assigns those costs to products. Which of

Activity-Based-Costing (ABC) is a cost allocation system that is designed to allocate overhead costs to activities and then assigns those costs to products. Which of the following is NOT associated with ABC?

A.

Cost driver

B.

Activity center

C.

Cost objects

D.

Full absorption

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