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What does cost carrier mean in a production environment? A job or product being manufactured accumulates costs nearing completion, and against which overheads can be

What does cost carrier mean in a production environment?
A job or product being manufactured accumulates costs nearing completion, and against which overheads can be allocated according to a predetermined tariff.
The cost of a service department allocated to the production departments.
The division of overheads amongst the various departments of the factory so that, eventually, a more accurate allocation rate can be established for each department separately.
The primary allocation where the manufacturing overheads are divided among all the cost centres

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