(Answered) Question - so we can see how activity based costing starts

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Question - So we can see how activity based costing starts by analyzing the various activities involved in the business process. Let's think more about the activities and cost pools that you identified, such as training for example....

In determining an appropriate allocation base associated with R&D for example, how might we measure and quantify the activity involved? In other words, what could potentially represent an appropriate allocation base here?

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