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Assembly Test and Pack Setup
Activity Activity Activity
Allocation-Base Activity Activity Allocation-Base Activity Activity
Activity Usage Rate Cost Usage Rate Cost
Assembly dlh /dlh dlh /dlh
Test and pack dlh /dlh dlh /dlh
Setup setups /setup setups /setup
Total
Units
Factory overhead cost per unit
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Assembly Test and Pack Setup
Activity Activity Activity
b.
Allocation-Base Activity Activity Allocation-Base Activity Activity
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