COST MEASUREMENT Direct Material : Tracing . Direct Labor : Overhead : Allocating ! ( (Depreciation (Power&Water (Maintenance (Transportation (Design (Setup (Supplies (Quality Control (Administration (Benefits 30 ( ( Production Department Direct Cost ( Service Department Direct Cost ( Departments Common Cost ( ( Product Related Activity [ ] ( Batch Related Activity [ ] ( Suppoting Activity [ ] ( Administative Activity [ ] 1st Cost Pooling 2nd Cost Driver 3rd Application Rate < Cost Pooling Method > Actual Costi..."
Source : Goolge Reader
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