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Activity analysis is an important product operations control and the successful implementation of an activity-based costing system. Which of the procedures is not part of activity analysis?
A. Compute the predetermined rate per activity by dividing the total cost pool by the total cost drivers
B. Identify the process objectives as defined by what the customer desires from the process
C. Classify all activities as either value added or non-value added activities
D. Chart, from start to finish, the activities used to complete the product or service.
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