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Janitors clean the factory with scrubbing machines and polishing machines. Scrubbing machines scrub the factory...

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Accounting

Janitors clean the factory with scrubbing machines and polishing machines. Scrubbing machines scrub the factory floor and polishing machines polish the floor. The cost associated with cleaning the factory is treated as a product cost. What is a good cost driver for the Depreciation Expense associated with the scrubbing and polishing machines?

number of janitors operating machines

number of kilowatt hours used

number of labor hours put in by janitors

number of machine hours used

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