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Timco Company is implementing an ABC costing system to allocate overhead costs in their production facility. The following costs would appropriately included in a Facility

Timco Company is implementing an ABC costing system to allocate overhead costs in their production facility. The following costs would appropriately included in a Facility Cost Pool.

A. Depreciation on Machines and Machine Maintenance

B. Janitorial services for the building and heating costs for the building

C. Engineering Services and Engineering Administrative Support

D. Taxes and Marketing Expenses

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