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i) explain the meaning of the term/technique, ii) give two examples of its application, iii) explain some of the practical limitations of which users should

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i) explain the meaning of the term/technique, ii) give two examples of its application, iii) explain some of the practical limitations of which users should be aware with regard to the term/technique. a) Indirect costs b) Equivalent units c) Contribution d) Direct material yield variance

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