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Activity-based costing (ABC) is a system that focuses on activities as the fundamental cost objects. It involves identifying and analyzing activities within an organization and assigning costs to those activities. The cost of these activities is then used for compiling the costs of products and other cost objects. ABC recognizes that products or services consume different activities, and the costs associated with those activities should be allocated accordingly. By allocating costs based on the activities that drive them, ABC provides a more accurate and detailed understanding of product costs compared to traditional costing methods. Marginal costing, process costing, and job costing are different costing methods, but they do not specifically focus on activities as the fundamental cost objects.
81 72 136 111 ? 278
...98, 122, 182, 278, 410, ?
4, 4, 5, ? , 248, 1248
What will come in place of the question mark (?) in the following series?
12, 13, 22, 47, 96, 177, ?
4, 9, 25, ?, 121, 169
300, 150, 150, ?, 450, 1125
86, 127, ?, 209, 250, 291
101, 103, 107, 109, 113, ?