In a Cost Analysis report in time-based activity-based costing, the time-driven activity rate for an activity is computed by dividing the minutes required of the resource per unit of activity by the cost per minute of the resource supplied.

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In time-driven activity-based costing, the time-driven activity rate is computed by dividing the cost per minute of the resource supplied by the minutes required of the resource per unit of activity.

In a Cost Analysis Report in Time-Based Activity-Based Costing, the Time-Driven