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To provide better decision making information about products, ABC systems can be set up with separate activity pools and cost rates for: I. Different levels
To provide better decision making information about products, ABC systems can be set up with separate activity pools and cost rates for: I. Different levels of the ABC cost hierarchy II. Committed and flexible costs within each cost pool III.
Different customers based on profitability levels I and III only, II and III only, I and II only ,I, II, and III
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