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An activity-based cost (ABC) driver applies factory overhead to products or services according to the: 1. Activity output as measured by the units produced. 2.Activity
An activity-based cost (ABC) driver applies factory overhead to products or services according to the:
1. Activity output as measured by the units produced.
2.Activity level of hours of direct labor.
3.Resource demands/resource consumption of the firm's outputs.
4.Budgeted activity level for the period.
5.Volume of output (i.e., units produced) during the period.
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