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The four general categories of ABC activities are unit, batch, product line, and facility support. The first step in implementing an ABC overhead system is

The four general categories of ABC activities are unit, batch, product line, and facility support. The first step in implementing an ABC overhead system is to do a detailed study of the production process to determine exactly what activities cause overhead costs. In what general cost category should electricity and other energy costs be included?

  • Product line
  • Facility support
  • Batch
  • Unit

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