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Accounting

Business

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 14.1
Absorption costing system: flow of costs

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 14.2
Service cost centre reciprocal costs

Copyright © 2020, 2017, 2010 Pearson Education, Inc. All Rights Reserved
Figure 14.3
Predetermined rates under- and over-
recovery of overhead

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