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Managerial Accounting, 16e (Garrison) Chapter 2 Job-Order Costing: Calculating Unit Product Costs 1) A cost driver is a factor, such as machine-hours, beds occupied, computer time, or flight-hours, that causes direct costs. 2) Job-order costing systems often use allocation bases that do not reflect how jobs actually use overhead resources.

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Managerial Accounting, 16th Edition by Ray Garrison and Eric Noreen and Peter Brewer (9781260153132) Preview the textbook, purchase or get a FREE 

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