_____ is a name for a system that first accumulates overhead - 12781

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_____ is a name for a system that first accumulates overhead      costs for each of the activities of an organization, and then assigns the costs of      activities to the products, services, or other cost objects that caused that activity. 

a.     Activity based costing 

b.     Cost driver accounting 

c.     Transaction based accounting 

d.     Transaction costing 

 
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