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Quantities sold # # Sales price /# Material content /# Labor content /# Machine hours Total machine costs Selling salaries Total distribution costs h

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Quantities sold # # Sales price /# Material content /# Labor content /# Machine hours Total machine costs Selling salaries Total distribution costs h Total Product A Product B Product C 280 350 580 1.100 780 380 450 300 220 75 50 100 500 600 400 110.000 28.000 10.000 15.000 30.000 Weight kg/# 90 50 20 Activity "Indirect manufacturing": cost drive m/c hours Activity "Distribution": cost drive weight

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