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An activity-based cost (ABC) driver applies factory overhead to products or services according to the:...

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Accounting

An activity-based cost (ABC) driver applies factory overhead to products or services according to the:

1. Activity output as measured by the units produced.

2.Activity level of hours of direct labor.

3.Resource demands/resource consumption of the firm's outputs.

4.Budgeted activity level for the period.

5.Volume of output (i.e., units produced) during the period.

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