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For activity based costing, in the first stage of cost allocation activities are identified as the cost object. The cost of theses activities are allocated to the cost object based on the cause-and-effect relationship (cost driver) between the activity's cost pool and cost object.

All of the following cost hierarchies describe the different kinds of cost drivers except:


Organizational/facility-level costs.


Batch-level costs.


Unit-level costs.


All of the above are activity based costing cost classification levels.

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