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Shubelik Company is changing to an activity-based costing method. They have determined that they will...

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Accounting

Shubelik Company is changing to an activity-based costing method. They have determined that they will use three cost pools: setups, inspections, and assembly. Which of the following would not be used as the activity base for any of these three activities?

a.number of units to be produced

b.number of inspections

c.number of setups

d.number of direct labor hours

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